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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—self-employed individuals / E8.717 Class 3 voluntary contributions—international aspects
Commentary

E8.717 Class 3 voluntary contributions—international aspects

Personal and employment tax

Class 3 contributions are voluntary contributions which an individual can pay in order to maintain their eligibility for contributory state benefits under the UK national insurance system1. The right to make such contributions is normally preserved by the international agreements relating to social security to which the UK is a party, notwithstanding the fact that no compulsory contributions may be payable in the UK.

The rate of Class 3 contributions for the 2021/22 contribution year is £15.40 per week2. For rates for earlier years, see T8.107.

Before considering whether to pay voluntary Class 3 contributions, it is necessary to establish whether the individual remains liable for Class 1 or Class 2 contributions on becoming employed or self-employed in the European Union (EU), European Economic Area (EEA) or a country with which the UK has a social security agreement. Such a liability would mean it is unnecessary to pay Class 3 contributions voluntarily. This is discussed in E8.722–E8.735 (Class 1) and E8.714 (Class 2).

Eligibility to pay Class 3 contributions

An individual

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