NIM72270 - Class 2 National Insurance contributions: payments: extended time limits to pay voluntarily

Regulations 61B and 65BA of the Social Security (Contributions) Regulations (SSCR) 2001 (SI 2001 No. 1004)

Due to the unavailability of pension statements for the new State Pension introduced by the Pensions Act 2014, HMRC introduced regulation 61B of the SSCR 2001 to extend the time limits for paying voluntary Class 2 National Insurance contributions (NICs) for the tax years 6 April 2006 to 5 April 2016.

The time limit was extended to 5 April 2023 but this only applies to those who:

reach State Pension age on or after 6 April 2016

  • are entitled to pay Class 2 NICs
  • had not paid the Class 2 NICs before 18 April 2013

On 14 March 2023, this time limit was further extended to 31 July 2023 and on 12 June it was extended again to 5 April 2025.

Those entitled but not liable to pay Class 2 NICs are self-employed earners:

  • with a Small Earnings Exception - see NIM21044
  • with profits under the small profits threshold (SPT) - see NIM70300
  • with profits not chargeable to Income Tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005, and who are not therefore required to pay Class 4 NICs under section 15 of the Social Security Contributions and Benefits Act 1992 - see NIM74001
  • who are ministers of religion - see NIM74200
  • who are examiners and moderators - see NIM74100
  • who carry out property and investment business activity and pass the gainful self-employment test but not the trade, profession or vocation test - see NIM74250

The extended time limits also apply to those working abroad and paying voluntary Class 2 NICs - see NIM71150.

Regulation 65BA of SSCR 2001

On 14 March 2023, the time limit to pay voluntary Class 2 NICs for tax year 2016 to 2017 was extended to 31 July 2023. On 12 June 2023 the time limit to pay voluntary Class 2 NICs for the tax years 2016 to 2017 and 2017 to 2018 was extended to 5 April 2025

Higher Rate Provisions

Voluntary Class 2 NICs paid before 6 April 2019 for tax years 6 April 2006 to 5 April 2011 were payable at the amount applicable for tax year 2012 to 2013.

Voluntary Class 2 NICs paid before 6 April 2019 for tax years 6 April 2011 to 5 April 2016 were payable at the amount applicable in the tax year to which the payment relates.

Voluntary Class 2 NICs paid between 6 April 2019 and 5 April 2023 are payable at the rate applicable in the tax year they are paid - see NIM72150.

Any voluntary Class 2 NICs for tax years up to 5 April 2023 are payable at the rate applicable in tax year 2022 to 2023.