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This guide tells you about payment options for employers paying Class 1A National Insurance contributions and gives you a reminder of the payment deadlines.
If you are looking for guidance on how to make your monthly or quarterly PAYE tax and Class 1 National Insurance Contributions payments please see the 'More useful links' section at the end of this page.
You may be charged interest and penalties if you do not pay your Class 1A National Insurance contributions payment on time and in full.
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Your cleared payment must reach HMRC's bank account no later than 22 July. Where 22 July falls on a weekend or bank holiday, you must ensure that your payment arrives no later than the last bank working day before 22 July, unless you make payment using the Faster Payments Service. Before making a payment using this service you should contact your bank or building society to confirm the services available to you, any daily value limits and latest cut off times for making a payment. Bank working days are Monday to Friday excluding bank holidays.
Your cheque payment must reach HMRC no later than 19 July.
If you pay late, interest will be charged.
You can check your PAYE for employers tax position using the 'View account' link on the 'At a glance' page in the PAYE Online for Employers service. From there - by following the correct links - you can also view details of your Class 1A NICs for 2010-11 and later years.
If you’re already signed up for a Business Tax Dashboard you can also view your PAYE liabilities and payments there.
When you make your payment to HMRC it is important that you use the right reference number. This makes sure your payment reaches your account and that way you won't get reminders after you've paid.
To pay your Class 1A National Insurance please use your 13 character Accounts Office reference followed by the year and month 13. For example, to make a payment in July 2013, for the year 2012-13 (the previous year) add 1313 to your Accounts Office reference to give 123PA000123451313. Please note by using 13 as the final 2 digits you are letting us know that this payment is intended for Class 1A NIC. Do not use 13 as the final 2 digits if you are paying any other Employer/Contractor liabilities.
If you don't include the tax year and month number your payment will not go to the right year. It's important that you don't leave any gaps between the characters in the reference number otherwise it could lead to delays in updating your record.
When paying by Bacs Direct Credit, Faster Payments by online/telephone banking, or CHAPS if you have any difficulty with including an extended reference number on your payment request you should speak to your bank or building society.
When paying by Direct Debit or BillPay you need to enter your 13 character Accounts Office reference in the reference box and then select the correct year and month in the separate boxes provided.
Note: the BillPay service is unable to accept 'Month 13', if you choose to use this payment method please use 'Month 12' instead.
If you're already signed up for HMRC's Business Tax Dashboard you can view your liabilities and payments there.
Or if you're signed up for HMRC's PAYE Online for Employers service you can check your PAYE tax position for 2010-11 and later years. You can see details of what you have paid and what you owe or are owed in 'view account' on the 'At a glance' page.
All payments are shown in your account within a few working days of HMRC receiving them if you’ve given the right reference number.
If you are signed up for HMRC's PAYE Online for employers service you can set up a Direct Debit for HMRC to collect your Class 1A National Insurance contributions payments.
HMRC recommends that you pay your Class 1A National Insurance by Direct Debit. It’s safe and secure, available 24 hours a day and puts you in control, making it less likely that you’ll miss a payment deadline. You can also set-up a future payment as soon as you know how much is due.
If you have a debit or credit card from a UK card issuer, you can pay your Class 1A National Insurance contributions online using the BillPay service provided by Santander Corporate Banking.
If you pay by credit card you will have to pay a transaction fee of 1.4 per cent. HMRC does not accept American Express or Diners Club cards.
A BillPay payment takes three bank working days to reach to HMRC. Bank working days are Monday to Friday excluding Bank Holidays.
The BillPay service is unable to accept 'Month 13', if you choose to use this payment method please use 'Month 12' instead.
If your bank or building society offers the Bank Giro service you can make a payment at your own bank branch by cheque or cash. This is more efficient and secure than sending a payment by post. If paying this way please:
Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
When paying by Bank Giro please only use an official HMRC payslip. HMRC payslips contain the correct HMRC bank account information and ensures payment reaches your account on time.
You can make a Class 1A National Insurance contributions payment at the Post Office by cheque, cash or debit card without charge. This is more efficient and secure than sending a payment by post.
If paying at the Post Office please:
Please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
HMRC recommends that you make your Class 1A National Insurance contributions payments electronically using one of the methods covered in this guide. If you use the right reference number electronic payments are more efficient and secure than sending cheques by post.
If you do need to pay by post please:
Please allow at least three working days for your payment to reach HMRC to allow for any delays in the post which are outside of HMRC’s control.
If you do not have a pre-addressed HMRC envelope please send your payment to:
HM Revenue & Customs
HMRC only accept a postdated cheque:
HMRC have automated the way they deal with payments sent by post. So you need to send a covering letter with your post dated cheque. Otherwise HMRC won't know that the cheque is postdated and will present it straight away.
Employers such as government departments and health authorities who have an account with the Government Banking Service (GBS) should make Class 1A National Insurance contributions payments using the GBS online service. This will transfer the funds direct to HMRC's GBS bank account.
Provided you initiate payment within the time specified by GBS HMRC will receive payment on the same day.
Please take care if you need to enter HMRC's bank account details. If you make a mistake there may be a delay before your record is credited or your payment may not be received at all.
You will also need to provide your Class 1A National Insurance reference number with your payment.
HMRC recommends you pay online, or by Faster Payments by online or telephone banking. But if you are paying by post and you don't have a printed payslip from HMRC you can complete and print off a Class 1A payment slip instead. Send this with your cheque to HMRC.