For the latest New Development, see ND.2823.
Class 3 national insurance 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).
For an overview of Class 3 contributions, see E8.401.
Due date for payment of Class 3 contributions
As a general rule, Class 3 contributions should be made within 42 days after the end of the contribution year to which they relate1.
Late payment of Class 3 contributions
However, it is frequently the case that either:
- Ìý
•ÌýÌýÌýÌý the entitlement to make the Class 3 contributions (see E8.401) is not established until after that 42-day time limit has expired, or
- Ìý
•ÌýÌýÌýÌý that the individual realises at a later date that there is a gap in their national insurance record that they would like to remedy. This is usually to ensure they have sufficient qualifying
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Web page updated on 17 Mar 2025 17:39