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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: NIC: class 1 NICs: general

Liability for Class 1 NICs

Class 1 NICs are paid by:

  • employees, who pay primary contributions
  • employers, who pay secondary contributions.

The employer is responsible for paying over the total contributions due to HMRC.

The vast majority of Class 1 National Insurance is accounted for on BROCS and collected alongside PAYE through IDMS.

However, Class 1 NICS debts are also sent to DTOs for collection from:

  • NICO
  • Employer Compliance.

Due date

Paragraph 10 to Schedule 4 of the Social Security (Contributions) Regulations 2001 provides that Class 1 NICs are due within 14 days of the end of the relevant income tax month.

Interest

Paragraph 17 of Schedule 4 to the Social Security (Contributions) Regulations 2001 provides that interest on Class 1 National Insurance is chargeable from 19 April after the end of the tax year, to the date of payment.