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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: payments: higher rate provisions

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

NIM72050 explains who can pay Class 2 NICs voluntarily.

Higher rate provisions only apply to those not required to pay Class 2 NICs through Self Assessment.

If voluntary Class 2 NICs are paid after the end of the tax year following the one for which they are payable, they may be due at a higher rate (for example, voluntary Class 2 NICs payable for the 2015 to 2016 tax year may be due at a higher rate if not paid by 5 April 2017).

Section 12(3), Social Security Contributions and Benefits Act 1992 and Section 12(3) of the Social Security Contributions and Benefit (Northern Ireland) Act 1992

Class 2 NICs are payable at the rate applicable to the relevant tax year if they are paid by 5 April of the tax year immediately following the end of the tax year in which they were due.

If Class 2 NICs are paid after the end of the tax year following the one for which they were payable, they may be due to be paid at a higher rate. Each contribution is payable at the highest Class 2 rate applicable in the period from the week the contribution was due to the date that the contribution is paid. This does not apply where regulation 65(2) Social Security (Contributions) Regulations 2001 is applied – see NIM72250.

Regulation 64, Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

If HMRC demands payment of Class 2 NICs in the last month of a tax year and they are paid within one month of the request they will remain payable at the rates which applied at the time the payment was requested.