Payment of Class 1A National Insurance Contributions

Forms P11D and P11D(b) need to be submitted to HMRC by 6th July.  You should also give your employees a copy of their P11D by that date.

If you have not submitted your forms by the deadline there will be a penalty of £100 for every 50 employees for each part month/full month the P11D(b) is late.

Any Class 1A NIC payments must reach HMRC by 22nd July.  If you are paying by cheque it needs to reach them by 19th July.

There are various ways you can pay the Class 1A NIC which can be found here.

There will also be interest and penalties issued if you do not pay the liability by the deadline.

Date published 6 Jul 2021 | Last updated 7 Jun 2022

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.