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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: general information: higher rate provisions

Section 12 of the Social Security Contributions and Benefits Act 1992 and Section 12 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

The late payment higher rate provisions will continue to apply in the following circumstances:

  • to all Class 2 NICs paid in respect of periods prior to 6 April 2015
  • from 6 April 2015, to Class 2 NICs paid voluntarily by self-employed earners who have profits below the small profits threshold, including earners who are outside the Self-Assessment system - see NIM72150