Class 2 National Insurance contributions: payments: Direct Debit requested twice a year
Regulation 90 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)
Where a person is entitled to pay Class 2 NICs by Direct Debit (DD) (see NIM72300) they can choose to pay twice a year.
HMRC requests payments by DD in the:
- January following the start of the contribution year that there is any Class 2 NICs liability in respect of the first 26 contribution weeks of that year; and
- July following the end of the contribution year that there is any Class 2 NICs liability in respect of the remainder of that contribution year
The table below shows, for Class 2 NICs due in respect of the 2015/16 contribution year, when HMRC requested payment by DD and which period of liability each payment covers. HMRC informs those paying Class 2 NICs by DD the precise date that amounts will be collected from their bank or building society accounts before the amounts are collected.
|Payment date by Direct Debit||Period of liability||Number of contribution weeks|
|8 January 2016||12/04/15 to 10/10/15||26|
|8 July 2016||11/10/15 to 09/04/16||26|
For the effect of payment dates on entitlement to State Pension, see NIM72500.
The Direct Debit method of payment is available only to those self-employed earners not within Self Assessment.