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)
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