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HMRC internal manual

National Insurance Manual

Class 1 NICs: Time limits for paying Class 1 NICs: Due dates of payment


HMRC collects Class 1 NICs for a tax month that runs from the 6th of the month to the 5th of the following month. Each month the employer must pay HMRC the Class 1 NICs by a certain date. The date by which the cleared payment needs to reach HMRC depends on the method of payment the employer uses.


  • Cleared payments made electronically or through a bank should reach HMRC by the 22nd of the month. Where the 22nd falls on a weekend or is a Bank Holiday, the cleared payment must reach HMRC on the bank’s previous working day.
  • Employers who are not subject to the mandatory electronic payment rules and pay by cheque should make sure their cleared payments reach HMRC by the 19th of the month.