How to pay voluntary Class 3 National Insurance
This guide explains all of the available payment options for voluntary Class 3 National Insurance contributions and a reminder of the deadlines for making payments for previous years.
HM Revenue & Customs (HMRC) recommends that you make your voluntary Class 3 National Insurance payments electronically. Paying electronically:
- is safe and secure
- gives you better control over your money
- provides certainty about when your payment will reach HMRC
- avoids postal delays
- may lower your bank charges
- lets you pay at a time convenient to you if you use Internet or telephone banking
On this page:
- Update: changes to HMRC bank accounts from 20 April 2009
- Voluntary Class 3 National Insurance payment dates
- Payment options for quarterly billing and shortfall payments
- Paying by Direct Debit
- Paying by Internet or telephone banking
- Paying by Bank Giro
- Paying at the Post Office
- Paying by post
- Paying from an overseas bank account
- Correspondence or receipt requests
- What to do if you don’t have a payslip
- Information about the Faster Payment service
- More useful links
Update: changes to HMRC bank accounts from 20 April 2009
HMRC bank account details changed from 20 April 2009. If you make payments by Internet or telephone banking the new account details are included below. Please note these for future reference.
HMRC is now using two banks - Citi for Internet and telephone banking and Royal Bank of Scotland Group for Bank Giro credits.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. We are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. We apologise for any inconvenience this may have caused you.
Voluntary Class 3 National Insurance payment dates
Payments for the current year
If you want to pay voluntary Class 3 National Insurance contributions for the coming tax year you can pay by monthly Direct Debit, or by quarterly billing using the other payment methods described in this guide. The section on Direct Debit payments sets out the monthly payment dates. Quarterly bills are sent out in July, October, January and April.
Payments for previous years
If you have gaps in your National Insurance contribution record you usually have to make up any shortfall within six years from the end of the tax year to which it relates. (You can do this even if you have already reached State Pension age.) For example, voluntary Class 3 National Insurance contributions for the 2008-09 year have to be paid by 5 April 2015. Note that the rate you have to pay may increase if you pay more than two years after the end of the relevant tax year.
However, there are some exceptions to these time limits and the rate payable - see below.
Voluntary Class 3 National Insurance contributions for the tax years 1996-97 to 2001-02
You may be able to pay Class 3 National Insurance contributions for the tax years from 1996-97 to 2001-02 at their original rate provided you:
- reached State Pension age before 24 October 2004
- make the payment by 5 April 2010
Voluntary Class 2 or Class 3 National Insurance contributions for the tax years 2005-06 and 2006-07
You may be able to pay voluntary Class 2 or Class 3 National Insurance contributions for the 2005-06 tax year at the original rate if you:
- reach State Pension age on or after 6 April 2010
- make the payment by 5 April 2012
You may be able to pay voluntary Class 2 or Class 3 National Insurance contributions for the 2006-07 tax year at the original rate if you:
- reach State Pension age on or after 6 April 2010
- are entitled to Home Responsibilities Protection – follow the link below to find out more about this
- make the payment by 5 April 2013
Read more about HRP on the Directgov website (Opens new window)
Payment options for quarterly bill and deficiency payments
Quarterly bill
In order to set up quarterly bill for voluntary Class 3 payments you need to call the National Insurance Helpline. They will set up an account and send you a bill and payslip with a unique reference each quarter telling you how much to pay.
HMRC recommends that you then pay using one of the electronic methods described elsewhere in this guide (though note that you can’t currently pay by Direct Debit).
National Insurance Deficiency Helpline
Tel: 0845 915 5996
One-off deficiency payments
If you have gaps in your National Insurance record you can pay using any of the one-off payment methods described later in this guide - however HMRC recommends that you pay electronically. When making the payment use the payslip and/or reference that came with the letter ‘Gaps in your NI record’.
Paying voluntary Class 3 National Insurance by Direct Debit
Direct Debit is an easy and secure way of paying your Class 3 National Insurance contributions. Payment is made automatically from your bank or building society each month in arrears.
Before you start to pay in this way you’ll need to fill in a Direct Debit application form (link below).
The collection dates and amounts for 2009-10 are set out in the table below.
| Date of payment | Amount |
|---|---|
| 08/05/2009 | £48.20 |
| 12/06/2009 | £60.25 |
| 17/07/2009 | £48.20 |
| 14/08/2009 | £60.25 |
| 11/09/2009 | £48.20 |
| 09/10/2009 | £48.20 |
| 13/11/2009 | £60.25 |
| 11/12/2009 | £48.20 |
| 08/01/2010 | £48.20 |
| 12/02/2010 | £60.25 |
| 12/03/2010 | £48.20 |
| 09/04/2010 | £48.20 |
| Total: £626.60 |
How to set up Direct Debit payments
You can download the application form to pay voluntary National Insurance contributions by Direct Debit using the link below. You will need to provide your National Insurance number - you don’t need a separate reference number.
Detach and keep the Direct Debit Guarantee and send the completed form and Direct Debit Instruction to HMRC at the address shown on the form.
Get a voluntary National Insurance Direct Debit mandate form
Paying voluntary Class 3 National Insurance by Internet or telephone banking
You can use your bank or building society services to pay your quarterly bill or any deficiency payment by Internet or telephone banking. To make a payment you will need the account details given below and your voluntary Class 3 National Insurance reference number.
If you don't have access to Internet or telephone banking but wish to make a transfer by other means, your bank may accept telephone, fax or written instructions.
It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some bank and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer you will need to initiate payment earlier.
Providing HMRC bank account details
You will need to provide your bank or building society with HMRC’s bank account details. If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 20 | 12001004 | HMRC NICO |
Bank account changes from 20 April 2009
The account details above were updated on 20 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. We are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. We apologise for any inconvenience this may have caused you.
Your voluntary Class 3 National Insurance reference number for quarterly payments
When making your payment you will need your reference number. This is shown on the payslip HMRC sends you. The reference is 18 characters long and in the form 112345678936985214 (the first two characters are always ‘11’ and the final character can be ‘X’).
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
Your voluntary Class 3 National Insurance reference number for deficiency payments
For deficiency payments the reference is 18 characters long and in the form 601234567897412589 (the first two characters are always ‘60’ and final character can be ‘X’).
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
You can check the number using HMRC’s online checker tool below.
Check your voluntary Class 3 National Insurance reference using HMRC’s reference checker
Paying voluntary Class 3 National Insurance by Bank Giro
If your bank or building society offers the Bank Giro service you can use this method to pay your quarterly bill or deficiency payment at your own bank branch by cheque or cash. HMRC treats any payment made by Bank Giro as electronic.
If paying this way please:
- take your payslip to your own bank branch (other banks may refuse to accept it or may charge you for this service)
- make cheques payable to ‘HM Revenue & Customs only’ followed by your payslip reference
HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
Paying Voluntary Class 3 National Insurance at the Post Office
You can make a Class 3 quarterly bill or deficiency payment at the Post Office by cheque, cash or debit card without charge. HMRC treats any payment made at the Post Office as electronic.
If paying this way please:
- take your payslip with you (otherwise you’ll be charged for using this service)
- make cheques payable to ‘Post Office Ltd’
HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
Paying voluntary Class 3 National Insurance by post
HMRC highly recommends that you make your payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you use an accurate reference number.
However if paying by post please:
- detach the payslip and send it with your cheque to HMRC’s National Insurance Contributions Office using the pre-addressed envelope sent to you or the address below
- do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner
- make your cheque payable to ‘HM Revenue & Customs only’ followed by your payslip reference
To allow for possible postal delays (for which HMRC is not responsible) please allow three working days for your payment to reach them.
Where to send your payment
HM Revenue & Customs
National Insurance Contributions Office
Longbenton
Newcastle upon Tyne
NE98 1ZZ
Postdated cheques
HMRC will only accept a postdated cheque up to three months before payment is due unless you have a prior arrangement with the HMRC office dealing with your contributions.
Because of the highly automated operations used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it.
If you don’t send a covering letter HMRC won’t recognise that the cheque is postdated and will present it straight away.
Paying voluntary Class 3 National Insurance from an overseas bank account
You can pay your voluntary Class 3 National Insurance quarterly bill or deficiency payment electronically from a bank account outside of the UK.
Providing HMRC bank account details
You will need to give your bank or building society HMRC’s bank account details. You should check with your bank or building society to see how long it takes to transfer a payment.
The account name you should use is ‘OPG’ for all currencies except the euro when you must use ‘OPG Euro’.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling | GB82NWBK60104341414985 | NWBKGB2LXXX |
| Euro | GB43NWBK60720608304793 | NWBKGB2LXXX |
| Other foreign currency | GB82NWBK60104341414985 | NWBKGB2LXXX |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.
Your voluntary Class 3 National Insurance reference number for quarterly payments
When making your payment you will need your reference number. This is shown on the letter HMRC sends you. The reference is 18 characters long and in the form 112345678936985214 (the first two characters are always ‘11’ and the final character can be ‘X’).
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
Your voluntary Class 3 National Insurance reference number for deficiency payments
For deficiency payments the reference is 18 characters long and in the form 601234567897412589 (the first two characters are always ‘60’ and final character can be ‘X’).
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
You can check the number using HMRC’s online checker tool below.
Check your Voluntary Class 3 National Insurance reference using HMRC’s reference checker
Voluntary Class 3 National Insurance correspondence or receipt requests
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments.
If you have made your payment electronically using one of the methods described elsewhere in this guide, you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt - include a separate letter with your payment. HMRC cannot identify any instructions written on payslips as they are processed automatically.
If you wish to tell HMRC about a change (such as a new address) you will need to include a separate letter with your payment if paying by post, or write to them separately if you have made your payment electronically.
National Insurance Contributions Office address
HM Revenue & Customs
National Insurance Contributions Office
Longbenton
Newcastle upon Tyne
NE98 1ZZ
What to do if you don’t have a payslip
If you make your National Insurance payments electronically you will not need a payslip. HMRC recommends that you make your payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However, if you are paying by post and you don’t have a payslip, you should tell HMRC:
- your name
- your address
- your telephone number
- your Voluntary Class 3 National Insurance reference (or the name of your Tax Office if you don’t know your reference number)
- the period (eg month, year or accounting period) for which you are paying
- the amount you are paying
You should use the contact details described in the Paying voluntary Class 2 National Insurance by post section of this guide.
Information about the Faster Payment service
HMRC is currently unable to receive or make payments using the Faster Payment service, which is offered by some banks.
For a bank’s customer to make a Faster Payment, both its bank and the payee’s bank must be members of the Faster Payment Scheme. The Bank of England, which is currently HMRC’s banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments Scheme.
HMRC is in the process of moving its business to a new banking supplier. Following this migration the opportunity for using the Faster Payments service will be reviewed.
More useful links
Download information about making voluntary National Insurance contributions
More information on what to do if you have a problem making a payment
