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:
- Employer Compliance.
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.
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.