NIM23600 | Class 2 National Insurance contributions: Entitlement to pay voluntarily: Higher rate provisions

Section 12 of the Social Security Contributions and Benefits Act 1992

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

NIM23501 explains who could pay Class 2 National Insurance contributions (NICs) voluntarily.

If Class 2 NICs were paid after the end of the tax year following the one for which they were paid, they may have been due at a higher rate, see NIM23002. The higher rate provisions applied to voluntary Class 2 NICs in exactly the same way as they did when a person was liable to pay Class 2 NICs but paid them after the due date of payment.