SolvedNIM20350 | Class 2 National Insurance contributions liability: Payment methods: Direct debit payments requested monthly
From HM Revenue & Customs · National Insurance Manual
Regulation 90 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
Periods of Class 2 National Insurance contributions (NICs) liability from 11 April 2011
Where a person was liable to pay Class 2 NICs and they chose to pay monthly by DD, amounts were collected once a month from their nominated bank or building society account for periods of liability four months in arrears.
The table below shows, for Class 2 NICs that were due in respect of the 2011/12 contribution year, when HMRC planned to collect payments by DD and which period of liability each payment covered.
| Payment date by DD | Period of liability | Number of contribution weeks |
|---|---|---|
| 12/08/11 | 10/04/11 to 07/05/11 | 4 |
| 09/09/11 | 08/05/11 to 11/06/11 | 5 |
| 14/10/11 | 12/06/11 to 09/07/11 | 4 |
| 11/11/11 | 10/07/11 to 06/08/11 | 4 |
| 09/12/11 | 07/08/11 to 10/09/11 | 5 |
| 13/01/12 | 11/09/11 to 08/10/11 | 4 |
| 10/02/12 | 09/10/11 to 05/11/11 | 4 |
| 09/03/12 | 06/11/11 to 10/12/11 | 5 |
| 13/04/12 | 11/12/11 to 07/01/12 | 4 |
| 11/05/12 | 08/01/12 to 11/02/12 | 5 |
| 08/06/12 | 12/02/12 to 10/03/12 | 4 |
| 13/07/12 | 11/03/12 to 07/04/12 | 4 |
Periods of Class 2 NICs liability before 10 April 2011
Where persons chose to pay Class 2 NICs by DD for periods of Class 2 NICs liability before 10 April 2011, HMRC collected payments once a month in arrears of the period of Class 2 NICs liability.
Effect of payment dates on entitlement to State Pension
See NIM20675.
Direct Debit arrangements breakdown
See NIM20450 about what happened when Class 2 NICs were paid by DD but the arrangements broke down.