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HMRC internal manual

National Insurance Manual

NIM12026 - Class 1: Calculating Class 1 NICs for Directors: Payments on account of earnings related contributions

Regulation 8(6) SSCR 2001

From 6 April 1999, a director and the employing company may pay “on account”of any earnings-related contribution that may become payable, using the same earningsperiods as for other employed earners (Regulation 8(6) SSCR 2001).

However the secondary contributor must use the annual or pro-rata earnings period at theend of the tax year to calculate the correct amount of Class 1 contributions due.