The following table gives the prescribed rates of interest on late-paid National Insurance contributions (SSCBA 1992, Sch. 1, para. 6(2)).

Period of application

Rate %

From 24 May 2022

3.5

5 April 2022 to 23 May 2022

3.25

21 February 2022 to 4 March 2022

7 January 2022 to 20 February 2022

7 April 2020 to 6 January 2022

3.00

2.75

2.6

30 March 2020 to 6 April 2020

2.75

21 August 2018 to 29 March 2020

3.25

21 November 2017 to 20 August 2018

 3.0 

23 August 2016 to 20 November 2017

 2.75 

29 September 2009 to 22 August 2016

 3.0 

24 March 2009 to 28 September 2009

 2.5 

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