About missing Class 1 contributions letters
We send out letters every quarter (three months) to anyone that we haven't received either any or enough contributions from.
The letters alert you to the fact that you don't have enough contributions for a particular quarter.
You must pay contributions in order to claim benefits like sickness and pensions.
Reasons why you might have received a letter
You might have received a letter because:
- your employer hasn't submitted your earnings details
- you were away from the Island for all or part of that time
- you weren't working for all or part of that time
- you earned below the lower earnings limit in any of the months
- you're over 18 and in full time education
- we don't have record of your earnings for this time
The letter will state clearly which three month period we're looking at.
What to do if you receive a letter
Don't ignore it.
Not paying your contributions for long periods of time can lead to you being passed on to our Enforcement Team and they can take the decision to pursue you for any amount outstanding.
You should either pay the outstanding contributions or let us know why you aren't able to pay.
Pay the outstanding contributions
If you're self employed or unemployed, you should pay the outstanding contributions.
For 2022 you must inform us and we will look at your 2020 income tax assessment to calculate how much you owe.
How to pay
You can pay by:
debit card, either by phone or in person
direct debit monthly in arrears (we will send you a direct debit form to complete)
BACS payment directly into our bank account (sort code 40-25-34 account number 12155001). We'll also need your Social Security number or employer code and period
Pay your contributions or instalments
If you pay your contributions by direct debit, your rate will be calculated from your tax details. We'll let you know if your rate has been changed.
If you can't pay
We can excuse you from paying but we must know why you're missing contributions.
You must complete the declaration on the back of the letter sent to you, sign it and return it to us.
We will then make a decision on whether or not to waive your contributions depending on your reason.
However, this is only a short term option. If you're going to be unable to pay any contributions either through employed or work self-employed work, you'll need to speak to one of our advisors about a long-term agreement as you might be entitled to help with covering your contributions.
About contribution credits
Caring for a child at home: Home Responsibility Protection
Students over 18 in full time education
People on a small income