DANSP25200 | Decision types: Whether failure to pay primary Class 1 National Insurance contributions by due date was with the consent, connivance or negligence of primary contributor

Regulation 155A(5)(a) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 5 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (SSCTC 2001) (SI 2001 No 769)

Regulation 155A(5)(a) allows HMRC Officers to decide whether the delay in making payment of primary Class 1 National Insurance contributions (NIC) was:

• neither with the consent or connivance of the primary contributor

• nor attributable to any negligence on the part of the primary contributor

If the delay was not with the consent or connivance of the primary contributor nor attributable to any negligence on the part of the primary contributor, regulation 5 of the SSCTC 2001 makes provision for primary Class 1 NIC which were either not paid by the due date, to be treated as paid on an earlier date for purposes relating to entitlement to any contributory benefit.

Disputes about such matters commonly arise when a person claims contributory benefits or considers entitlement to State Pension. If HMRC allows them to have NIC paid after due date treated as paid within prescribed time limits for the purposes of contributory benefits, this may help with entitlement to certain contributory benefits.

For guidance about

• time limits for paying Class 1 NIC see NIM03000;

• deeming and treating NIC as paid see NIM12100;

For wording of such decisions see DANSP40200.