{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-89",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-89.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/89",
  "kind": "regulation",
  "number": "89",
  "heading": "Method of, and time for, payment of Class 2 and Class 3 contributions etc.",
  "text": "(1) Where Class 2 or Class 3 contributions are payable by a person other than in accordance with the Taxes Management Act 1970 (as modified by section 11A of the Act) or in accordance with, arrangements approved under regulation 90 or in accordance with regulation 90ZA or 148C, such contributions shall be paid in accordance with paragraph... (2A), (3) or (4), as the case may be.\n(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2A) Where—\n(a) a person who is entitled, although not liable, to pay a Class 2 contribution in any year has notified HMRC of his entitlement in accordance with the provisions of regulation 87, 87A or 87AA; and\n(b) HMRC has, no later than the notification date, issued him with written notice of the amount he may pay in respect of his entitlement in that period;\nthat person may, if the person so wishes, pay to HMRC a sum not exceeding that amount.\n(3) Where—\n(a) a person ... who is entitled to pay a Class 3 contribution, in any year, has notified HMRC of his entitlement in accordance with the provisions of regulation 87, 87A or 87AA; and\n(b) HMRC, within 14 days after the end of a contribution quarter which commences in that year, have issued him with written notice of the amount he may pay in respect of his entitlement in that quarter;\nthat person may, if he so wishes, pay to the Board a sum not exceeding that amount.\n(4) Where—\n(a) paragraph (5) ... applies to a person; and\n(b) HMRC have then, in respect of that ... entitlement to pay Class 2 or Class 3 contributions, issued or re-issued him, as the case may be, with written notice of ... the amount of his entitlement;\nthat person ... may pay a sum not exceeding the amount of his entitlement, to HMRC.\n(5) This paragraph applies to a person who—\n(a) has notified HMRC in accordance with the provisions of regulation 87, 87A or 87AA that—\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) he is entitled although not liable to pay a Class 2 contribution in a tax year, or is entitled to pay a Class 3 contribution in a contribution quarter; and\n(b) has—\n(i) not, by the notification date, had written notice issued to him in respect of that week or weeks of the kind referred to in paragraph (2A);\n(ii) not had written notice issued to him in respect of that week or weeks of a kind mentioned in paragraph (3) and more than 14 days have elapsed since the end of the contribution quarter in question; or\n(iii) notified HMRC in accordance with regulation 87, 87A or 87AA that he has ... ceased to be entitled to pay Class 2 or Class 3 contributions....\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) In this regulation—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) “contribution quarter” means one of the four periods of not less than 13 contribution weeks commencing on the first, fourteenth, twenty-seventh or fortieth contribution week, as the case may be, in any year;\n(e) “notification date” means 31st October following the end of the tax year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 89(1) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 89(1) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 89(1) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 89(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 89(1A) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 89(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 89(2A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(d)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 89(2A)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(4)(a)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 89(2A)(a) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(4)(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 89(3)(a) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(e)(i)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Word in reg. 89(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(e)(iii)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in reg. 89(3) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(5)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 89(4)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(a)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Word in reg. 89(4) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(f)(ii)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Reg. 89(4)(b)(i)(ii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(b)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in reg. 89(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(c)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Reg. 89(5)-(7) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(g)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in reg. 89(5)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(i)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Reg. 89(5)(a)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in reg. 89(5)(a)(ii) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(iii)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in reg. 89(5)(b)(iii) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(i)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in reg. 89(5)(b)(iii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in reg. 89(5)(b)(iii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(iii)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Reg. 89(6) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(8)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Reg. 89(7)(a)(b) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(a)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Reg. 89(7)(c) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(a)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Reg. 89(7)(e) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/89",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}