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HMRC internal manual

National Insurance Manual

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Class 3 NICs: Additional Class 3 NICs: General

Section 13 Social Security Contributions and Benefits Act 1992

Section 13 Social Security Contributions and Benefits (Northern Ireland) Act 1992

Section 13A Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008

Section 13A Social Security Contributions and Benefits (Northern Ireland) Act 1992, as inserted by section 136 Pensions Act 2008 Section 13A, which took effect from 6 April 2009, allows an individual who satisfies conditions of eligibility to pay Class 3 NICs:

  • for up to six tax years from 6 April 1975 which are not qualifying years (“QYs”)
  • for which tax years they would be entitled to pay Class 3 NICs under section 13 and its associated regulations but for there being a time limit within which such NICs must be paid (see NIM25025 (contents)). The six years for which they can pay (if they satisfy the conditions of eligibility) are in addition to any tax year for which they can pay Class 3 NICs under the usual time limits.

NIM25025 (contents) gives guidance on those time limits.

Besides satisfying the conditions of eligibility set out in NIM25103, a person must also satisfy the “normal” conditions for paying Class 3 NICs. That is, they have to have been able to pay, had they done so within the time limits for payment, Class 3 NICs payable under section 13.

In addition, a married woman or widow who, although they satisfy the conditions of eligibility, has elected:

  • to pay Class 1 NICs as an employee at the reduced rate; and
  • not to pay Class 2 NICs when self-employedis precluded from paying additional Class 3 NICs for any tax year during the whole of which such an election is in force.

NIM25107 gives further details.

For:

  • the meaning of “qualifying year”, see NIM25001 and NIM25109
  • details of:

    • the tax years for which additional Class 3 NICs are payable, see NIM25102
    • the conditions of eligibility, see NIM25103
    • the conditions that need to be satisfied to pay Class 3 NICs under section 13, see NIM25001.