NIM34050 - Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Method of payment and time for payment: Non-application of the general NICs rules

Regulations 89 and 152(d) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

»Ê¹ÚÌåÓýapp normal rules about the method of, and the time for, payment of “standardâ€� Class 2 NICs, set out in regulation 89, do not apply to the special rate of Class 2 NIC. So a volunteer development worker cannot pay the special rate of Class 2 NIC by direct debit or in response to a payment request issued every six months (see NIM20250).

Instead a volunteer development worker who wishes to pay the special rate of Class 2 NIC must:

  • complete form CF83 - application to pay National Insurance contributions abroad - which is contained in leaflet NI38 “Social Security Abroad - National Insurance contributions, Social Security benefits, Health care in certain overseas countriesâ€�; and
  • send the completed form CF83 to their employing organisation, which will act as their agent in paying the special rate of Class 2 NIC.

»Ê¹ÚÌåÓýapp agent will send the form to

H M Revenue and Customs,
National Insurance Contributions and Employer Office,
International Caseworker,
Benton Park View,
Newcastle upon Tyne,
England,
NE98 1ZZ.