NIM23002 | Class 2 National Insurance Contributions: Time limits for paying: Higher rates for contributions paid late

Section 12(3), Social Security Contributions and Benefits Act 1992

Class 2 National Insurance contributions were payable at the original rate if they were paid between

• the date they were originally due and

• 5 April following the end of the tax year in which they were due.

If Class 2 NICs were paid after the end of the tax year following the one for which they were payable, they were due to be paid at a higher rate. Each contribution was payable at the highest Class 2 rate applicable in the period from the week the contribution was due to the date that the contribution was paid. This did not apply in the circumstances described at NIM23007.

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

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