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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 3 NICs: time limits for paying class 3 NICs: due dates

Regulation 48(3)(a), Social Security (Contributions) Regulations 2001

Due date for payment

Class 3 NICs are due to be paid within 42 days of the end of the tax year for which they are being paid. However, they can be paid at a later date as long as they are paid within certain time limits, see NIM25028.

Due date for benefit purposes

If Class 3 NICs are paid within the time limits but after the due date for benefit purposes, they will only count for benefit from the date they are actually paid. For example, if a man pays Class 3 within the time limits at the age of 66, his basic State Pension will only be increased from the date of payment and not from his 65t h birthday.