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Part 6 LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)

United Kingdom

  1. 60Treatment 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
  2. 61Voluntary Class 2 contributions not paid within permitted period
  3. 61AVoluntary Class 2 contributions: tax years 1993-94 to 2007-08
  4. 61BVoluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17
  5. 62Payment of contributions after death of contributor
  6. 63Class 2 contributions paid late in accordance with a payment undertaking
  7. 63ACollection of unpaid Class 2 contributions through PAYE code
  8. 64Class 2 and Class 3 contributions paid within a month from notification of amount of arrears
  9. 65Class 2 and Class 3 contributions paid late through ignorance or error
  10. 65ZAAmounts of Class 2 and Class 3 contributions in certain cases where earnings removed
  11. 65AAmount of Class 3 contributions payable by virtue of regulation 50A
  12. 65BAmount of Class 3 contributions payable after issue of a full gender recognition certificate
  13. 65BAVoluntary Class 2 and Class 3 contributions: tax years 2016-17 and 2017-18 extension of time for payment and tax years 2016-17 to 2022-23 computation of amount
  14. 65CLate payment of voluntary Class 2 and 3 contributions for tax year 2005-06
  15. 65DLate payment of voluntary Class 2 and 3 contributions for tax year 2006-07

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.