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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1 NICs: Time limits for paying Class 1 NICs: Accepting Class 1 NICs as paid when due

Regulation 60, Social Security (Contributions) Regulations 2001

An employee may lose benefit or have benefit reduced if standard rate Class 1 NICs arenot paid when they are due. However, if the employer

  • does not pay the Class 1 NICs to HMRC, or
  • pays the wrong amount to HMRC, or
  • pays the Class 1 NICs after the due date.

HMRC will accept the Class 1 NICs as paid when due if the employee

  • has not been negligent, or
  • has not consented to or connived at the failure to pay properly.

When HMRC accepts the Class 1 NICs as paid when due, the employee’s rights to benefits will not be affected.