NIM20005 - Class 2 Liability: Due dates for payment

Regulations 89 and 90(3), SS(C)R 2001

Although a Class 2 contributor is liable for Class 2 NICs in respect of each contribution week, the date by which they must pay their Class 2 NICs depends on the method of payment. If they pay by –

• Quarterly Bill (QB), they must pay within 28 days of the date shown on the bill, or
• By Direct Debit (DD), they must pay on the date the demand is presented to their bank