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HMRC internal manual

National Insurance Manual

Class 1 NICs: Time limits for paying Class 1 NICs: Background

Paragraph 3, Schedule 1, Social Security Contributions and Benefits Act 1992

Class 1 liability arises when an employer pays earnings, see NIM01002.

The employer is usually liable to pay the primary and secondary Class 1 NICs to HMRC. The employer may then recover the primary NICs by deducting them from the employee’s earnings when the earnings are paid.

There are some circumstances where the employee, not the employer, will be responsible for paying their own NICs, see NIM01015.