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.
Ability to pay Class 3 contributions in respect of an earlier year
As discussed in E8.404, an individual can pay Class 3 contributions in one year (the payment year) in respect of an earlier year (the contribution year). For a discussion of the entitlement to pay Class 3 contributions, see E8.401.
Rate of Class 3 contributions where paid in respect of earlier year
The rate of Class 3 contributions depend on:
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Generally, the rate depends on whether or not the payment is made within two years
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Web page updated on 17 Mar 2025 17:08