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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: Late paid Class 1 NICs

Regulation 4, Social Security (Crediting and Treatment of Contributions, and NationalInsurance Numbers) Regulations 2001

Class 1 NICs are late paid if they are paid outside certain time limits and HMRC considers that the employee:

  • was negligent, see NIM12116, or
  • consented to or connived at the failure to pay the contributions, see NIM12115.

When an employee pays any primary Class 1 NICs after an opinion on negligence has been issued, they must be recorded on the employee’s National Insurance account with a status of “paid”, see NIM12129.

Class 1 NICs are accepted as being paid on time if they are paid before the first Sunday in January following the end of the tax year in which they were due.

Late paid

Class 1 NICs are late (L) if they are paid:

  • after the first Sunday in January following the end of the tax year in which they were due and
  • before the end of the second tax year in which they were due.

They still count for benefit purposes.

Extra late

Class 1 NICs are extra late (LX) if they are paid after the end of the second tax year in which they were due. They do not count for benefit purposes.

Enquiries about how benefit is affected should be referred to DWP.