NIM25034 | Class 3 NICs: Time limits for paying Class 3 NICS: extended time limits to pay

Regulations 50C 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 50C of SSCR 2001 to extend the time limits for paying voluntary Class 3 NICs for the tax years 6 April 2006 to 5 April 2016. This only applies to a person who

• reaches State Pension age on or after 6 April 2016

• is entitled to pay Class 3 NICs

• had not paid the Class 3 NICs before 18 April 2013

The deadline to pay Class 3 NICs under regulation 50C SSCR was originally 5 April 2023. On 14 March the deadline to pay was extended further to 31 July 2023. On 12 June 2023 the deadline was extended again to 5 April 2025

Regulation 65BA of SSCR 2001

On 14 March 2023, the time limit to pay Class 3 NICs for tax year 2016 to 2017 was extended to 31 July 2023. On 12 June, the time limit to pay Class 3 NICs for the tax years 2016 to 2017 and 2017 to 2018 was extended to 5 April 2025

Higher Rate Provisions – see NIM25029

Voluntary Class 3 NICs paid before 6 April 2019 for tax years 6 April 2006 to 5 April 2010 were payable at the amount applicable for the 2012 to 2013 tax year.

Voluntary Class 3 NICs paid before 6 April 2019 for tax years 6 April 2010 to 5 April 2016, were payable at the amount applicable in the tax year to which the payment relates.

Voluntary Class 3 NICs paid between 6 April 2019 and 5 April 2023 are payable at the rate in force in the tax year they are paid.

Class 3 NICs covering the tax years up to 5 April 2023 are payable at the rate applicable in the 2022 to 2023 tax year until 5 April 2025.