Supporting Guidance: employer compliance: guidance by subject: class 1 NICs, time limits for paying class 1 NICs: late paid class 1 NICs
NIM03005 explains the difference between
- paid contributions
- late paid contributions, and
- extra late paid contributions
and when they count towards benefits payable (COG908095)
In cases where you have established that contributions were paid late you should notify NIC&EO (COG908102) by
- indicating late paid contributions with ‘L’, and
- extra late paid contributions with ‘LX’.
You should also remain aware of the reasons for the late paid contributions (NIM12115/NIM12116) and follow the relevant guidance.