The Social Security (Contributions) Regulations 2001

PART 6 U.K. LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)

Treatment for the purpose of contributory benefit of unpaid primary Class 1 contributions where no consent, connivance or negligence on the part of the primary contributor U.K.

60.—(1) If a primary Class 1 contribution payable on a primary contributor’s behalf by a secondary contributor is not paid, and the failure to pay that contribution is shown to the satisfaction [F1 of an officer of the Board] not to have been with the consent or connivance of, or attributable to any negligence on the part of the primary contributor, that contribution shall be treated—

(a) for the purpose of the first contribution condition of entitlement to a contribution-based jobseeker’s allowance or short term incapacity benefit as paid on the date on which payment is made of the earnings in respect of which the contribution is payable; and

(b) for any other purpose of entitlement to contributory benefit, as paid on the due date.

(2) In paragraph (1)(a) “the first contribution condition”, in relation to a contribution-based jobseeker’s allowance means the condition specified in section 2(1)(a) of the Jobseeker’s Act 1995F2 .

[F3 (3) Where—

(a) an amount is retrospectively treated as earnings by retrospective contributions regulations, and

(b) the primary Class 1 contribution payable in respect of those earnings is not paid, and the failure to pay that contribution is shown to the satisfaction of an officer of the Board not to have been with the consent or connivance of, or attributable to any negligence on the part of the primary contributor,

that contribution shall be treated in accordance with paragraph (1)(a) and (b).]

Textual Amendments

F1 Words in reg. 60(1) substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 11

F2 1995 c. 18.

F3 Reg. 60(3) added (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 5

Voluntary Class 2 contributions not paid within permitted period U.K.

[F4 61.— (1) If a person who was entitled, but not liable, to pay a Class 2 contribution (“the contributor”) fails to pay that contribution within the period within which it may be paid, and the condition in paragraph (2) is satisfied, the contribution may be paid within such further period as an officer of the Board may direct.

(2) The condition is that an officer of the Board is satisfied that—

(a) the failure was attributable to the contributor’s ignorance or error; and

(b) that ignorance or error was not the result of the contributor’s failure to exercise due care and diligence.]

Textual Amendments

F4 Reg. 61 substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 12

Voluntary Class 2 contributions: tax years 1993-94 to 2007-08 U.K.

F5 61A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 Reg. 61A omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(d)

[F6 Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17 U.K.

61B.— (1) This regulation applies to Class 2 contributions which a person (“the contributor”) was entitled, but not liable, to pay in respect of one or more of the tax years 2006-07 to 2015-16 (“the relevant contribution years”).

(2) Paragraph (3) applies if the contributor—

(a) was entitled F7 ... to pay a Class 2 contribution in respect of one or more of the relevant contribution years;

(b) had not, before the coming into force of this regulation, paid that contribution; and

(c) will reach pensionable age on or after 6th April [F8 2016].

(3) The contributor may pay a Class 2 contribution under this regulation, in respect of any of the relevant contribution years, within the period specified in paragraph (4).

(4) The period within which the contribution may be paid is the period beginning on 6th April 2013 and ending on [F9 5th April 2025].

(5) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation shall be—

(a) in respect of contribution years 2006-07 to 2010-11, the amount payable in relation to tax year 2012-13; or

(b) in respect of contribution years 2011-12 to 2015-16, the amount payable in the contribution year to which the payment relates.

(6) Paragraph (5) does not apply to a Class 2 contribution paid on or after 6th April 2019.

[F10 (6A) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.]

(7) Nothing in this regulation limits the application of [F11 regulation 61].]

Textual Amendments

F6 Reg. 61B inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 37

F7 Words in reg. 61B(2)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 5(2)

F8 Word in reg. 61B(2)(c) substituted (18.4.2013) by The Social Security (Contributions) (Amendment) Regulations 2013 (S.I. 2013/718), regs. 1, 2(2)

F9 Words in reg. 61B(4) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

F10 Reg. 61B(6A) inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 3(3)

F11 Words in reg. 61B(7) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(3)

Modifications etc. (not altering text)

C1 Reg. 61B(4) modified (18.4.2013) by The Social Security (Contributions) (Amendment) Regulations 2013 (S.I. 2013/718), regs. 1, 3

Payment of contributions after death of contributor U.K.

62.  If a person dies, any contributions which, immediately before his death he was entitled, but not liable, to pay, may be paid, notwithstanding his death, subject to the same provisions with respect to the time for payment as were applicable to that person.

Class 2 contributions paid late in accordance with a payment undertaking U.K.

63.—(1) This regulation applies to any Class 2 contributions which—

(a) the earner has failed to pay on or by the due date and which, after that date, is payable in accordance with the provisions of an undertaking to pay such a contribution entered into after that date; and

(b) would when paid fall to be computed in accordance with section 12(3) of the Act.

(2) In the case of a contribution to which this regulation applies—

(a) which is paid in accordance with the provisions of an undertaking entered into in the contribution year or the year immediately following that year, the amount of such a contribution shall be computed by reference to the weekly rate applicable in the contribution year;

(b) which is paid in accordance with the provisions of an undertaking entered into in any year other than a year specified in sub-paragraph (a), the amount of such a contribution shall be computed by reference to the highest weekly rate of such a contribution in the period beginning with the contribution week in respect of which the contribution is paid and ending with the day on which the undertaking was entered into;

(c) which is not paid in accordance with the provisions of the undertaking, the amount of such a contribution shall be computed by reference to the highest weekly rate of such a contribution—

(i) where the contribution is paid in accordance with a further undertaking, in the period beginning with the contribution week in respect of which the contribution is paid and ending with the day on which the further undertaking was entered into, or

(ii) where the contribution is paid otherwise than in accordance with a further undertaking, in the period beginning with the contribution week in respect of which the contribution is paid and ending with the day on which it is paid.

(3) In this regulation “undertaking” means an arrangement between the Board and an earner under which the Board have agreed to accept payment of arrears of Class 2 contributions by instalments.

[F12 Collection of unpaid Class 2 contributions through PAYE code U.K.

63A.— (1) Where—

(a) the amount of any Class 2 contributions (“relevant debt”) would fall to be computed in accordance with section 12(3) of the Act (late paid Class 2 contributions), and

(b) paragraph (2) applies,

the amount of the relevant debt must be computed in accordance with paragraph (4).

(2) This paragraph applies where—

(a) the code (“the PAYE code”) required by regulation 13 of the PAYE Regulations (determination of code by Inland Revenue) for use by an employer for a year in respect of the person liable to pay the relevant debt is determined in accordance with regulation 14A of the PAYE Regulations (determination of code in respect of recovery of relevant debts) so as to effect recovery of the relevant debt;

(b) the determination of the PAYE code is made assuming the amount of the relevant debt is the amount computed in accordance with paragraph (4); and

(c) the relevant debt is paid in the year in respect of which the PAYE code is determined for use by an employer of the person liable to pay the relevant debt.

(3) For the purpose of determining whether a relevant debt is paid in accordance with paragraph (2)(c), the amount of the relevant debt must be assumed to be the amount computed in accordance with paragraph (4).

(4) The amount referred to in paragraphs (1), (2)(b) and (3) is the highest weekly rate of a Class 2 contribution in the period beginning with the F13 ... week to which the relevant debt relates and ending with the day the PAYE code mentioned in paragraph (2)(a) is determined.]

Textual Amendments

F12 Reg. 63A inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 38

F13 Word in reg. 63A(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 6

Class 2 and Class 3 contributions paid within a month from notification of amount of arrears U.K.

64.—(1) This regulation applies to any Class 2 or Class 3 contribution—

(a) which would when paid fall to be computed in accordance with section 12(3) or 13(6) of the Act F14 ; and

(b) the amount of that contribution has been notified to the contributor by the Board in the last month of a year.

(2) Where a contribution to which this regulation applies is paid—

(a) within one calendar month from the date of such notification; and

(b) in the year following that in which the amount was so notified;

the amount of that contribution shall be computed by reference to the weekly rate or, as the case may be, amount of such a contribution calculated in accordance with section 12 or 13 of the Act as if the contribution had been paid on the last day of the year in which the notification was given.

Textual Amendments

F14 Section 12 was amended by paragraph 13 of Schedule 3, and paragraph 3 of Schedule 9, to the Transfer Act. Section 13 was amended by paragraph 14 of Schedule 3 to the Transfer Act and article 4 of S.I. 2001/477.

Class 2 and Class 3 contributions paid late through ignorance or error U.K.

65.—(1) This regulation applies to any Class 2 or Class 3 contribution which would when paid fall to be computed at a rate or, as the case may be, an amount other than that applicable in the contribution year in accordance with section 12(3) or 13(6) of the Act.

(2) Where—

(a) it is shown [F15 to the satisfaction of an officer of the Board] that, by reason of ignorance or error on the part of the earner, not being ignorance or error due to any failure on his part to exercise due care and diligence, he has failed to pay a Class 2 contribution to which this regulation applies for any period on or by the due date; and

(b) payment of that contribution is made in a year later than that in which the period commenced;

the amount of that contribution shall be calculated by reference to the weekly rate at which a contribution paid under section 12 of the Act would have been payable if it had been paid at the time when the period began.

(3) Where a Class 3 contribution would otherwise fall to be calculated in accordance with section 13(6) of the Act, but it is shown [F16 to the satisfaction of an officer of the Board] that the contributor has not paid that contribution before the end of the second year following the contribution year by reason of ignorance or error on the part of the earner, not being ignorance or error due to any failure on his part to exercise due care and diligence, the amount of that contribution shall be computed by reference to the amount of such a contribution applicable to the period for which the contribution is paid.

(4) Where—

(a) a Class 3 contribution would when paid fall to be computed in accordance with section 13(6) of the Act,

(b) such a contribution remains unpaid for a period commencing at any time after the end of the second year following the contribution year (“the relevant period”), and

(c) it is shown [F17 to the satisfaction of an officer of the Board] that the contributor has not, during the relevant period only, paid such a contribution by reason of ignorance or error not being ignorance or error due to any failure on the contributor’s part to exercise due care and diligence,

paragraph (5) applies.

(5) If this paragraph applies to a contribution, the amount of that contribution shall be calculated in accordance with section 13(6) of the Act as if the contribution had been paid at the time when the relevant period commenced.

Textual Amendments

F15 Words in reg. 65(2)(a) substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 13

F16 Words in reg. 65(3) substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 13

F17 Words in reg. 65(4)(c) substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 13

Amounts of Class 2 and Class 3 contributions in certain cases where earnings removed U.K.

F18 65ZA.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18 Reg. 65ZA omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(e)

[F19 Amount of Class 3 contributions payable by virtue of regulation 50A U.K.

65A.   The amount of a contribution payable by virtue of regulation 50A during the period mentioned in paragraph (3) of that regulation shall, notwithstanding section 13(6) of the Act, be calculated by reference to the weekly rate which would have been applicable if it had been paid during the contribution year to which it relates.]

Textual Amendments

F19 Reg. 65A inserted (17.5.2004) by The Social Security (Contributions) (Amendment No. 3) Regulations 2004 (S.I. 2004/1362), regs. 1(1), 5

[F20 Amount of Class 3 contributions payable after issue of a full gender recognition certificate U.K.

65B.   The amount of a contribution payable by virtue of regulation 49(2B) (Class 3 contributions not precluded where gender recognition certificate issued) which is paid in the year in which the full gender recognition certificate is issued or the following year shall, notwithstanding section 13(6) of the Act, be calculated by reference to the weekly rate which would have been applicable if it had been paid during the contribution year to which it relates.]

Textual Amendments

F20 Reg. 65B inserted (6.4.2005) by The Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778), regs. 1(1), 7

[F21 Voluntary Class 2 and Class 3 contributions: [F22 tax years 2016-17 and 2017-18] extension of time for payment and tax years 2016-17 to [F22 2022-23] computation of amount U.K.

65BA.— (1) A person who is entitled, but not liable, to pay a Class 2 or Class 3 contribution in respect of tax year 2016-17 [F23 or 2017-18] may pay the contribution on or before [F24 5th April 2025].

(2) Notwithstanding sections 12(3) and 13(6) of the Act, the amount of a contribution payable under paragraph (1), which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

(3) Paragraph (4) applies to a Class 2 or Class 3 contribution which—

(a) a person is entitled, but not liable, to pay,

(b) is paid during the period beginning on 6th April 2023 and ending on [F25 5th April 2025], and

(c) when paid during that period, would fall to be computed in accordance with section 12(3) or 13(6) of the Act.

(4) Where this paragraph applies, notwithstanding sections 12(3) and 13(6) of the Act—

(a) the amount of a Class 3 contribution payable in respect of tax year 2020-21 shall be the amount payable in relation to tax year 2020-21,

[F26 (aa) the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,]

(b) the amount of a Class 2 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22, and

(c) the amount of any other contribution to which this paragraph applies shall be the amount payable in relation to tax year 2022-23.]

Textual Amendments

F21 Reg. 65BA inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(1)

F22 Words in reg. 65BA heading substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(c)

F23 Words in reg. 65BA(1) inserted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(a)

F24 Words in reg. 65BA(1) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

F25 Words in reg. 65BA(3)(b) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

F26 Reg. 65BA(4)(aa) inserted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(b)

Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06 U.K.

F27 65C.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27 Reg. 65C omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(f)

Late payment of voluntary Class 2 and 3 contributions for tax year 2006-07 U.K.

F28 65D.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F28 Reg. 65D omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(g)