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
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.