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HMRC internal manual

National Insurance Manual

Class 3 NICs: time limits for paying Class 3 NICs: background

There are time limits for the payment of Class 3 NICs, see NIM25028. In addition, they may be payable at more than their original rate, see NIM25029.

Class 3 NICs are precluded if the contributor pays them too late to count for benefit, these contributions may be refunded or appropriated to another year, see NIM25005.

Under regulation 62 of the Social Security (Contributions) Regulations 2001, Class 3 NICs can be paid by a third party on behalf of a deceased person

  • if they were entitled to pay before the date of death, and
  • if the payment would benefit the next of kin.

The same time limits and higher rate provisions apply.