NIM72100 | Class 2 National Insurance contributions: payments: transitional provisions

Regulation 89A of the Social Security (Contributions) Regulations (SSCR) 2001 (SI 2001 No 1004)

There were some self-employed earners who were liable to pay Class 2 National Insurance contributions (NICs) for the tax year 2014 to 2015 and who paid Class 2 NICs biannually (6 monthly payment requests were issued by HMRC). These payments were made in accordance with regulation 89 of SSCR 2001 prior to 6 April 2015.

From 6 April 2015, self-employed earners are no longer entitled to pay biannually.

A final biannual bill was issued by HMRC to such contributors for Class 2 NICs due for the last 26 weeks of the tax year 2014 to 2015, together with any Class 2 NICs arrears due, by 1 June 2015. The amount due was payable by 31 July 2015.

Regulation 89A was a temporary provision to cover this particular scenario.