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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 6
- Regulation 61B
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- Original: King's Printer Version
- Revised Version 31/3/2020
- Revised Version 31/3/2019
- Revised Version 31/5/2018
- Revised Version 28/2/2018
- Revised Version 30/6/2017
- Revised Version 31/12/2016
- Revised Version 30/9/2016
- Revised Version 31/5/2016
- Revised Version 29/2/2016
- Revised Version 30/11/2015
- Revised Version 28/2/2015
- Revised Version 30/11/2014
Changes over time for: Section 61B
Changes to legislation:
The Social Security (Contributions) Regulations 2001, Section 61B is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Regulation 61B:
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
[F1Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17U.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 F2... 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 [F32016].
(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 [F45th 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.
[F5(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 [F6regulation 61].]
Textual Amendments
F1Reg. 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
F2Words 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)
F3Word 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)
F4Words 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)
F5Reg. 61B(6A) inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 3(3)
F6Words 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)
C1Reg. 61B(4) modified (18.4.2013) by The Social Security (Contributions) (Amendment) Regulations 2013 (S.I. 2013/718), regs. 1, 3
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