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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 2 National Insurance contributions liability: Payment methods: Six monthly payment requests - General

Regulation 89 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) as amended by regulations 1(2) and 6 of the Social Security (Contributions)(Amendment No. 3) Regulations 2011 (SI 2011 No 797)

Introduction

For periods of Class 2 National Insurance contributions (NICs) liability from 10 April 2011, if a person does not choose to pay Class 2 NICs by direct debit, HMRC will send them payment requests twice a year. This was part of a number of measures introduced in April 2011 to simplify the collection of Class 2 NICs.

Payment request issue dates

For periods of Class 2 NICs contribution liability arising in the 2011/12 contribution year, and subsequent years, HMRC must issue payment requests

  • no later than the 1December of the contribution year for any periods of liability in the first 26 contribution weeks of the year, which is referred to as the first bi-annual contribution period; and
  • no later than 1 June following the end of the contribution year for any periods of liability in the last 26 weeks, or in the case of a 53 week year 27 weeks of the year, which is referred to as the second bi-annual contribution period.

Due dates of payment

The due dates of payment are aligned with the dates that the self-employed are required to pay their income tax and Class 4 NICs, if liable, under Self Assessment. The due dates of payment are for the

  • first bi-annual contribution period - 31 January following the end of the period; and
  • second bi-annual contribution period - 31 July following the end of the period.

Summary of position for Class 2 NICs due in respect of the 2011/12 contribution year

The table below shows, for Class 2 NICs due in respect of the 2011/12 contribution year, when HMRC expects to issue payment requests and which period of liability each request covers. It also shows the due date of payments for each period of liability.

Payment request issue date Period of liability Number of contribution weeks Due date
       
October 2011 10/04/11 to 08/10/11 26 31/01/12
April 2012 09/10/11 to 07/04/12 26 31/07/12

Effect of payment dates on entitlement to state pension

See NIM20675.