NIM25022 | Class 3 NICs: methods of payment

Regulations 89 and 90 Social Security (Contributions) Regulations 2001

Regulation 89 sets out the provisions for the time and methods of payment by which Class 3 NICs can be paid which are quarterly bill, annual bill or cheque.

Regulation 90 provides for other timing and methods of payment not covered by regulation 89 for example Direct Debit,

A person may pay Class 3 NICs by:

• quarterly bill

• annual bill

• direct debit

• cheque

Before a customer pays by cheque, they need to contact HMRC and request a payment slip which will provide an 18-digit reference number.