For updates affecting this Division please see Part E0 Updates
Provisions relating to Class 3 contributions
E8.401 Class 3 contributions—overview
Class 3 contributions are voluntary and may be made either where no other contribution is due, or in addition to other contributions, in order to establish or maintain the contributor's entitlement to state benefits. Class 3 contributions are payable at a fixed weekly rate, see E8.402. No tax allowance or deduction is given in respect of Class 3 contributions1.
Notwithstanding the rules set out above and those relating to late payment (see E8.404), a Class 3 contribution may be made if it enables the contributor to satisfy specified benefit conditions which were not satisfied at the beginning of the relevant year2.
For commentary on the payment
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:57