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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 2 National Insurance contributions liability: Payment methods: Direct debit payments requested monthly

Regulation 90 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Periods of Class 2 National Insurance contributions liability from 11 April 2011

Where a person is liable to pay Class 2 NICs and they choose to pay monthly by DD, amounts are collected once a month from their nominated bank or building society account for periods of liability four months in arrears.

The table below shows, for Class 2 NICs due in respect of the 2011/12 contribution year, when HMRC planned to collect payments by DD and which period of liability each payment covers.

Payment date by DD Period of liability Number of contribution weeks
     
12/08/11 10/04/11 to 07/05/11 4
09/09/11 08/05/11 to 11/06/11 5
14/10/11 12/06/11 to 09/07/11 4
11/11/11 10/07/11 to 06/08/11 4
09/12/11 07/08/11 to 10/09/11 5
13/01/12 11/09/11 to 08/10/11 4
10/02/12 09/10/11 to 05/11/11 4
09/03/12 06/11/11 to 10/12/11 5
13/04/12 11/12/11 to 07/01/12 4
11/05/12 08/01/12 to 11/02/12 5
08/06/12 12/02/12 to 10/03/12 4
13/07/12 11/03/12 to 07/04/12 4

Periods of Class 2 National Insurance contributions liability before 10 April 2011

Where persons chose to pay Class 2 NICs by DD for periods of Class 2 NICs liability before 10 April 2011, HMRC collected payments once a month in arrears of the period of Class 2 NICs liability.

Effect of payment dates on entitlement to state pension

See NIM20675.

Direct debit arrangements breakdown

See NIM20450 about what happens when Class 2 NICs are requested to be paid by DD but the arrangements break down.