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.