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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: payments: Direct Debit

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

Regulation 90 makes provision for HMRC’s Board to approve arrangements under which Class 2 National Insurance contributions (NICs) are paid. One of those arrangements is the payment of Class 2 NICs by Direct Debit (DD). There is nothing in the SSCR 2001, other than regulation 90, which makes reference to the payment of Class 2 NICs by DD.

Class 2 NICs payable by DD are requested either:

  • monthly, but 4 months in arrears – see NIM72350; or
  • twice a year, 6-monthly in arrears – see NIM72500

 

This aligns payment dates for Class 2 NICs with the dates income tax and Class 4 NICs are due to be paid under Self Assessment (that is, 31 January and 31 July).

The Direct Debit method of payment is available only to those self-employed earners not within Self Assessment.