Words in s. 13(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 14(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Sum in S. 13(1) substituted (6.4.2026) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026 (S.I. 2026/231), regs. 1, 4

Word in s. 13(2) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 4

Words in s. 13(3) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 14(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Word in s. 13(7) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 14(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(4), 192(4).

S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 143(1)(4), 192(4)

S. 13(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 145(4)(b), 192(4)

S. 13(6) excluded (5.4.2023) by S.I. 2001/1004, reg. 50C(6A) (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 3(2))

S. 13(6) excluded (5.4.2023) by S.I. 2001/1004, reg. 65BA(2)(4) (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(1))

http://www.legislation.gov.uk/ukpga/1992/4/section/13Social Security Contributions and Benefits Act 1992An Act to consolidate certain enactments relating to social security contributions and benefits with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1992-02-13texttext/xmlenStatute Law Database2026-08-04Expert Participation2026-07-08Social Security Contributions and Benefits Act 1992s. 171ZE(2A)Children and Families Act 2014s. 123(3)(b)s. 139(6)Social Security Contributions and Benefits Act 1992s. 171ZE(2B)Children and Families Act 2014s. 123(3)(c)s. 139(6)Social Security Contributions and Benefits Act 1992s. 4C(5)(i)(j)Pensions Act 2007Sch. 4 para. 42(3)(c)Sch. 7 Pt. 7s. 27(7)30(2)(b)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 1 para. 2Welfare Reform Act 2007Sch. 8s. 70(1)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 1 para. 2AWelfare Reform Act 2007Sch. 8s. 70(1)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 4 para. 1AWelfare Reform Act 2007Sch. 8s. 70(1)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 4 para. 2Welfare Reform Act 2007Sch. 8s. 70(1)Social Security Contributions and Benefits Act 1992ActThe Edinburgh College of Art (Scotland) Order of Council 1995art. 32(4)art. 48art. 1Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 1 para. 2AThe Social Security (Incapacity Benefit)(Transitional) Regulations 1995reg. 18(1)(a)reg. 18(7)reg. 1(1)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 4 para. 2The Social Security (Incapacity Benefit)(Transitional) Regulations 1995reg. 15(7)reg. 1(1)Social Security Contributions and Benefits Act 1992s. 46(5)(6)Pensions Act 2008Sch. 4 para. 6(3)s. 149(1)Social Security Contributions and Benefits Act 1992s. 47(4A)Pensions Act 2008s. 102(6)s. 149(1)Social Security Contributions and Benefits Act 1992Sch. 4CPensions Act 2008s. 102(5)Sch. 3s. 149(1)Social Security Contributions and Benefits Act 1992s. 45(2A)(a)Pensions Act 2011Sch. 3 para. 2(3)(b)s. 38(4)Social Security Contributions and Benefits Act 1992s. 45(2A)(b)Pensions Act 2011Sch. 3 para. 2(3)(c)s. 38(4)Social Security Contributions and Benefits Act 1992s. 46(5)(a)Pensions Act 2011Sch. 3 para. 3s. 38(4)Social Security Contributions and Benefits Act 1992s. 176(3A)Pensions Act 2011Sch. 3 para. 5(2)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4B para. 1(1)(a)para. 1(1)(b)(2)Pensions Act 2011Sch. 3 para. 6(2)(b)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 1Pensions Act 2011Sch. 3 para. 7(2)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 2Pensions Act 2011Sch. 3 para. 7(2)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 3Pensions Act 2011Sch. 3 para. 7(3)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 5(b)Pensions Act 2011Sch. 3 para. 7(4)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 6Pensions Act 2011Sch. 3 para. 7(5)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 7(1)Pensions Act 2011Sch. 3 para. 7(4)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 7(1)Pensions Act 2011Sch. 3 para. 7(6)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 7(2)(b)Pensions Act 2011Sch. 3 para. 7(7)(a)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 7(2)(c)Pensions Act 2011Sch. 3 para. 7(7)(b)s. 38(4)Social Security Contributions and Benefits Act 1992Sch. 4C para. 7(3)Pensions Act 2011Sch. 3 para. 7(8)s. 38(4)Social Security Contributions and Benefits Act 1992s. 30B(4)(aa)Welfare Reform Act 2012Sch. 9 para. 4s. 150(3)Social Security Contributions and Benefits Act 1992s. 35(1)(e) and wordWelfare Reform Act 2012s. 63(2)(a)s. 150(3)Social Security Contributions and Benefits Act 1992s. 35(3)(za)Welfare Reform Act 2012s. 63(2)(b)s. 150(3)Social Security Contributions and Benefits Act 1992s. 124(1)(ea)Welfare Reform Act 2012s. 59(2)(a)s. 150(3)Social Security Contributions and Benefits Act 1992s. 124(1C)Welfare Reform Act 2012s. 59(2)(b)s. 150(3)Social Security Contributions and Benefits Act 1992s. 124AWelfare Reform Act 2012s. 59(3)s. 150(3)Social Security Contributions and Benefits Act 1992s. 164(2)(aa)Welfare Reform Act 2012s. 63(3)(a)s. 150(3)Social Security Contributions and Benefits Act 1992s. 164(9)(da)Welfare Reform Act 2012s. 63(3)(b)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZA(2)(ba)Welfare Reform Act 2012s. 63(4)(a)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZA(3A)Welfare Reform Act 2012s. 63(4)(b)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZB(2)(ba)Welfare Reform Act 2012s. 63(5)(a)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZB(3A)Welfare Reform Act 2012s. 63(5)(b)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZEA(2)(ba)Welfare Reform Act 2012s. 63(6)(a)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZEA(3)(za)Welfare Reform Act 2012s. 63(6)(b)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZEB(2)(ba)Welfare Reform Act 2012s. 63(7)(a)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZEB(3)(za)Welfare Reform Act 2012s. 63(7)(b)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZL(2)(ba)Welfare Reform Act 2012s. 63(8)(a)s. 150(3)Social Security Contributions and Benefits Act 1992s. 171ZL(8)(za)Welfare Reform Act 2012s. 63(8)(c)s. 150(3)Social Security Contributions and Benefits Act 1992s. 173AWelfare Reform Act 2012s. 63(9)s. 150(3)Social Security Contributions and Benefits Act 1992Sch. 11 para. 2(i)Welfare Reform Act 2012s. 63(10)(a)s. 150(3)Social Security Contributions and Benefits Act 1992Sch. 11 para. 9Welfare Reform Act 2012s. 63(10)(b)s. 150(3)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 1 para. 6Social Security Administration Act 1992s. 154(2)(a)s. 192(4)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 3 para. 1Social Security Administration Act 1992s. 150(3)(a)151s. 192(4)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 3 para. 2Social Security Administration Act 1992s. 150(3)(a)151s. 192(4)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 3 para. 4Social Security Administration Act 1992s. 150(3)(a)151s. 192(4)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 3 para. 5Social Security Administration Act 1992s. 150(3)(a)151s. 192(4)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 3 para. 6Social Security Administration Act 1992s. 150(3)(a)151s. 192(4)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 5 para. 7Social Security Administration Act 1992s. 154(2)(d)(e)s. 192(4)Social Security Contributions and Benefits Act 1992Sch. 4 Pt. 5 para. 12Social Security Administration Act 1992s. 154(2)(d)(e)s. 192(4)Social Security Contributions and Benefits Act 1992Pt. 8ZAWelfare Reform Act 2009s. 16(1)s. 61(3)Social Security Contributions and Benefits Act 1992s. 124(1)(ga)Welfare Reform Act 2009s. 5(1)(a)s. 61(3)Social Security Contributions and Benefits Act 1992s. 124(6A)(6B)Welfare Reform Act 2009s. 5(1)(b)s. 61(3)Social Security Contributions and Benefits Act 1992s. 138(2A)Welfare Reform Act 2009s. 17s. 61(3)Social Security Contributions and Benefits Act 1992s. 138(2B)Welfare Reform Act 2009s. 19(2)s. 61(3)Social Security Contributions and Benefits Act 1992s. 140(4)(ca)Welfare Reform Act 2009s. 19(6)s. 61(3)Social Security Contributions and Benefits Act 1992s. 140(4A)Welfare Reform Act 2009s. 19(7)s. 61(3)Social Security Contributions and Benefits Act 1992s. 130C(2)(za)Private Housing (Tenancies) (Scotland) Act 2016Sch. 4 para. 5s. 79(2)Social Security Contributions and Benefits Act 1992s. 11A(1)(eb)Finance Act 2021Sch. 27 para. 12s. 118(2)reg. 2reg. 3Social Security Contributions and Benefits Act 1992ActThe Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010reg. 16Sch. 2reg. 1(2)Part I Contributions Class 3 contributions
13 Class 3 contributions.(1)

The Treasury shall by regulations provide for earners and others, if over the age of 16, to be entitled if they so wish, but subject to any prescribed conditions, to pay Class 3 contributions; and, subject to the following provisions of this section, the amount of a Class 3 contribution shall be £18.40.

(2)

Payment of Class 3 contributions shall be allowed only with a view to enabling the contributor to satisfy ... conditions of entitlement to benefit by acquiring the requisite earnings factor for the purposes described in section 22 below.

(3)

The Secretary of State may by regulations provide for Class 3 contributions, although paid in one tax year, to be appropriated in prescribed circumstances to the earnings factor of another tax year.

(4)

The amount of a Class 3 contribution in respect of a tax year earlier than the tax year in which it is paid shall be the same as if it had been paid in the earlier year and in respect of that year, unless it falls to be calculated in accordance with subsection (6) below or regulations under subsection (7) below.

(5)

In this section—

“the payment year” means the tax year in which a contribution is paid; and

“the contribution year” means the earlier year mentioned in subsection (4) above.

(6)

Subject to subsection (7) below, in any case where—

(a)

a Class 3 contribution is paid after the end of the next tax year but one following the contribution year; and

(b)

the amount of a Class 3 contribution applicable had the contribution been paid in the contribution year differs from the amount of a Class 3 contribution applicable at the time of payment in the payment year,

the amount of the contribution shall be computed by reference to the highest of those two amounts and of any other amount of a Class 3 contribution in the intervening period.

(7)

The Treasury may by regulations provide that the amount of a contribution which apart from the regulations would fall to be computed in accordance with subsection (6) above shall instead be computed by reference to the amount of a Class 3 contribution for a tax year earlier than the payment year but not earlier than the contribution year.