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NIM03003 | Class 1 NICs: Time limits for paying Class 1 NICs: quarterly payment option

From HM Revenue & Customs · National Insurance Manual

Paragraph 11 of Schedule 4 to the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Since the 2005/06 tax year employers whose average monthly payments of

  • NICs

  • Income Tax

  • Deductions from subcontractors

  • Student Loan Deductions (less working tax credit payments)

are likely to be less than £1500 can choose to pay HMRC quarterly. The tax quarters end on 5th July, 5th October, 5th January and 5th April.

  • Cleared payments made electronically or through a bank should reach HMRC by the 22nd of the month in which the quarter ends.

  • Cleared payments made by cheque should reach HMRC by the 19th of the month in which the quarter ends.