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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.4 Class 3 and Class 3A contributions /Provisions relating to Class 3 contributions / E8.408 Individuals ineligible to pay Class 3 contributions
Commentary

E8.408 Individuals ineligible to pay Class 3 contributions

Personal and employment tax

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.

Individuals who cannot pay Class 3 contributions

The following individuals are ineligible to pay Class 3 contributions.

Children under the age of 16

Individuals are ineligible to make Class 3 contributions for any week commencing before their 16th birthday1.

Individuals are also not entitled to make Class 3 contributions in respect of the year in which they attain the age of

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