Class 1

Interest

Penalties

Class 1 contributions unpaid, no consent, connivance or negligence

Class 1A

Interest

Penalties

Class 1A contributions

Failure by employer to pay

Interest on overdue amount

Class 1B

Interest

Penalties

Class 2

Arrears paid by instalments

Ignorance or error leading to late payment

Past rates and late payment

Class 2 contributions

1993–94 to 2007–08

Ignorance or error

Late paid

Not paid within permitted period

Paid within a month from notification of amount of arrears

Class 3 contributions

Generally

Ignorance or error

Paid within a month from notification of amount of arrears

Conviction

Death of contributor

Enforcement procedure

Evidence of non-payment

Procedures for collecting

Recovery

– see Recovery

Recovery from travel expenses of workers providing services through intermediaries

Recovery proceedings