1. Overview

You must pay Class 1A National Insurance on work benefits you give to your employees, eg a company mobile phone.

You need to pay these contributions by 22 July each year for the previous tax year. You’ll need to pay by 19 July if paying by post.

You pay Class 1A separately to other National Insurance paid through the PAYE system.

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You may have to pay interest and penalties if your payment is late.

The time you need to allow depends on how you pay.

Same or next day

3 working days

5 working days

  • Direct Debit (if you haven’t set one up with HMRC before)

If the deadline falls on a weekend or bank holiday, your payment must arrive in HMRC’s bank account on the last working day of the week (unless you’re using Faster Payments).