The Social Security (Contributions) Regulations 2001

Method of, and time for, payment of Class 2 and Class 3 contributions etc.

89.—(1) Where Class 2 or Class 3 contributions are payable by a person other than in accordance with arrangements approved under regulation 90, such contributions shall be paid in accordance with paragraph (2), (3) or (4), as the case may be.

(2) Where—

(a) a person who is liable to pay a Class 2 contribution in respect of any contribution week in a contribution quarter has notified the Board of his liability in accordance with the provisions of regulation 87; and

(b) the Board, within 14 days after the end of the contribution quarter in question, have issued him with written notice of the number of contribution weeks in that quarter, of the weekly rate at which the contribution is payable and of the date specified as the date of notification;

that person shall pay to the Board the amount of contributions for which he is liable not later than 28 days after the specified date of notification.

(3) Where—

(a) a person who is entitled although not liable to pay a Class 2 contribution, or who is entitled to pay a Class 3 contribution, in any year, has notified the Board of his entitlement in accordance with the provisions of regulation 87; and

(b) the Board, 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;

that person may, if he so wishes, pay to the Board a sum not exceeding that amount.

(4) Where—

(a) paragraph (5) or (6) applies to a person; and

(b) the Board have then, in respect of that person’s liability for Class 2 contributions or entitlement to pay Class 2 or Class 3 contributions, issued or re-issued him, as the case may be, with written notice of the number of contribution weeks in respect of which the liability arises together with the weekly rate, and of the date specified as the date of notification, or, where he is entitled to pay contributions, of the amount of his entitlement;

that person shall, if he is liable to pay a contribution, pay the amount of contributions for which he is liable not later than 28 days after the specified date of notification and, if he is entitled to pay a contribution, he may pay a sum not exceeding the amount of his entitlement, to the Board.

(5) This paragraph applies to a person who—

(a) has notified the Board in accordance with the provisions of regulation 87 that—

(i) he is liable to pay a Class 2 contribution in respect of one or more weeks in a contribution quarter, or

(ii) he is entitled although not liable to pay a Class 2 contribution, or is entitled to pay a Class 3 contribution, in a contribution quarter; and

(b) has—

(i) not had written notice issued to him of the kind referred to in paragraph (2) in respect of that week or weeks, or of the kind referred to in paragraph (3) in respect of the amount of that contribution, and more than 14 days have elapsed since the end of the contribution quarter in question, or

(ii) notified the Board in accordance with regulation 87 that he has ceased to be liable to pay Class 2 contributions or ceased to be entitled to pay Class 2 or Class 3 contributions, as the case may be.

(6) This paragraph applies to a person—

(a) to whom a written notice of the kind referred to in paragraph (2), (3) or (4) has been issued and who has informed the Board immediately—

(i) that the notice he received has since been lost, destroyed or defaced, or

(ii) that he disputes the amount of contributions which he is liable or entitled to pay in the contribution quarter in question; or

(b) who has notified the Board not later than 28 days after the end of the contribution quarter in question that he has not received such a notice.

(7) In this regulation “contribution quarter” means one of the four periods of not less than 13 contribution weeks commencing on the first day of the first, fourteenth, twenty-seventh or fortieth contribution week, as the case may be, in any year.