Through consultation with small businesses and self-employed customers measures were recommended to help reduce administrative burdens and simplify the tax system. This included the collection of National Insurance contributions for the self-employed.
From April 2011 the payment of Class 2 National Insurance contributions will change and become due on the 31 July and 31 January each year, bringing payment dates in line with Self Assessment.
The link below takes you to the information you need about the change in payment dates and explains how you can pay, when you will receive a payment request and the dates you need to pay your National Insurance contributions by.
How to pay Class 2 National Insurance contributions
Please note if you are abroad and paying or wish to pay voluntary Class 2 National Insurance contributions the dates and the payment conditions are fully explained in the link below and are the same as those of a UK based self-employed worker.
Paying from an overseas bank account
If you currently pay your voluntary Class 2 National Insurance or voluntary Class 3 National Insurance contributions annually whilst abroad, these changes will not impact you and your National Insurance contributions will be collected annually as normal. However, if you wish to start paying, or wish to change your method of payment you will need to read pages 11 to 15 of the leaflet NI38 and then complete and return the application form CF83 which can be found at the back of the leaflet.
Please note, unlike compulsory Class 2 National Insurance contributions, voluntary Class 2 National Insurance paid while overseas does not entitle you to Maternity Allowance should you make a claim on your return to the UK.
