NIM03002 | Class 1 NICs: Time limits for paying Class 1 NICs: Due dates of payment

Paragraph 10 of Schedule 4 to the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

HMRC collects Class 1 NICs for a tax month that runs from the 6th of the month to the 5th of the following month. Each month the employer must pay HMRC the Class 1 NICs by a certain date. The date by which the cleared payment needs to reach HMRC depends on the method of payment the employer uses.

• Cleared payments made electronically or through a bank should reach HMRC by the 22nd of the month. Where the 22nd falls on a weekend or is a Bank Holiday, the cleared payment must reach HMRC on the bank’s previous working day.

• Employers who are not subject to the mandatory electronic payment rules and pay by cheque should make sure their cleared payments reach HMRC by the 19th of the month.