How to pay Class 1A National Insurance
This guide offers a reminder of Class 1A National Insurance contributions payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make all of your Class 1A National Insurance contributions (NICs) payments electronically. Paying electronically:
- is safe and secure
- gives you better control over your money
- provides certainty about when your payment will reach HMRC
- avoids postal delays
- may lower your bank charges
- lets you pay at a time convenient to you if you use Internet or telephone banking
On this page:
- Update: changes to HMRC bank accounts from 6 April 2009
- Class 1A National Insurance contributions payment deadlines
- Paying by Direct Debit
- Paying by Internet, telephone banking or BACS Direct Credit
- Paying by debit or credit card over the Internet: BillPay
- Paying by CHAPS transfer
- Paying by Bank Giro
- Paying at the Post Office
- Paying by post
- Paying from an overseas bank account
- Paying using Paymaster
- Correspondence or receipt requests
- What to do if you don't have a payslip
- Information about the Faster Payment service
- More useful links
Update: changes to HMRC bank accounts from 6 April 2009
HMRC bank account details changed from 6 April 2009. If you make payments by Internet, telephone banking or BACS Direct Credit, by CHAPS or from an overseas bank account the new account details are included below. Please note these for future reference.
HMRC is now using two banks - Citi for Internet, telephone banking or BACS Direct Credit and CHAPS payments and Royal Bank of Scotland Group for Bank Giro credits.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. They are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. HMRC apologise for any inconvenience this may have caused you.
Class 1A National Insurance contributions payment deadlines
Class 1A National Insurance contributions electronic payment deadline
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. Bank working days are Monday to Friday excluding bank holidays.
Class 1A National Insurance contributions postal payment deadlines
Your cheque payment must reach HMRC no later than 19 July. Where 19 July falls on a weekend or bank holiday, you must ensure that your payment arrives no later than the last bank working day before 19 July.
If you pay late, interest will be charged.
More about PAYE/National Insurance contributions payment deadlines and interest charges
Paying Class 1A National Insurance contributions by Direct Debit
If you're registered for PAYE Online for employers you can pay your Class 1A NICs payments by Direct Debit. This method allows you to set up future payments as soon as you know how much is due - for example when the payroll run is completed. HMRC recommends that you pay by Direct Debit because:
- it's safe and secure and available 24 hours a day
- it puts you in control, making it less likely you'll miss a payment deadline
- Direct Debit provides certainty about when your payment will reach HMRC
- HMRC validates your payment reference so payment reaches your account without any delay
- unlike any other payment method you are protected by the Direct Debit Guarantee
- it avoids the need to write cheques - and saves postage if you normally pay by post
Find out about the Direct Debit Guarantee
If you aren't yet registered for PAYE Online for employers
In order to pay by Direct Debit you need to be registered with PAYE Online for employers. To find out how to register - and about important employer deadlines for sending PAYE forms online - read our guides below. Once registered you can set up and start using Direct Debit payments right away - you don't have to wait for the Activation Pin that is needed to use the PAYE for employers online service.
How to register for PAYE Online
Employer deadlines for filing PAYE online
Setting up the initial Direct Debit facility
The person setting up the Direct Debit must be able to authorise Direct Debits from the bank/building society account on their own.
They should:
- log in to PAYE for employers
- select 'Direct Debit payment' from the main menu
- follow the on-screen links to complete a Direct Debit Instruction (DDI)
Setting up payments - how much time to allow
When setting up your first Direct Debit payment you need to complete the online DDI at least five bank working days before the date you wish to make your payment. For subsequent payments you need to allow at least three bank working days.
Bank working days are Monday to Friday excluding bank holidays. If you
haven't allowed enough time then you'll have to pay by another electronic
payment method described elsewhere in this guide.
How to set up a Direct Debit payment
To set up a Direct Debit payment, follow the steps below.- Select 'PAYE' from the list of taxes on the 'Set up Direct Debit payment' screen.
- Enter your Accounts Office reference number in the 'Payment Reference' box. This is printed on the payslip HMRC sends you in the format 123PA00012345.
- Enter 0912 in the year end and month box. These details make sure that your payment is credited to the correct tax year - see section below 'Make sure your reference number relates to the right tax year'.
- After completing the Accounts Office reference number, enter the total NICs amount due to HMRC and the required payment date.
You'll be asked to check the payments details entered and to re-enter your User ID and password. Then you'll be presented with an Advance Notice confirmation showing how much HMRC will collect and on which date. You can save or print this.
Please note any Direct Debit payment you create will not be visible online for up to 36 hours.
Your bank statement
Your Direct Debit payment will appear on your bank statement with the description 'HMRC NDDS'.
Make sure your reference number relates to the right tax year
As the payment you make in July will always be for a previous deduction year, your Accounts Office reference number needs to show the year and month that the payment relates to. For example, to make a payment in July 2009, for the year 2008-09 (the previous year) you will need to enter 0912 in the 'Year end and month' box.
Note: currently the Direct Debit online facility is unable to accept 'Month 13' payments. Please use 'Month 12' instead.
The last four digits are essential and ensure your payment goes to the correct year. If you do not provide them your payment will automatically go to the current deduction year instead. And you will be sent a reminder for your Class 1A National Insurance contributions payment.
Changing or cancelling a payment
You can amend or cancel an online Direct Debit payment up to three bank working days before the payment date.
More about PAYE/National Insurance contributions payment deadlines and interest charges
Paying Class 1A National Insurance contributions by Internet, telephone banking or BACS Direct Credit
You can use your bank or building society services to pay by Internet or telephone banking or by BACS Direct Credit (available to businesses which are authorised by their bank to submit files direct to BACS).
To make a payment you will need the account details given below and your Class 1A National Insurance contributions reference number.
It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some banks and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment.
If your cleared payment arrives late, interest will be charged.
Providing HMRC bank account details
To pay your Class 1A National Insurance contributions by Internet, telephone banking or BACS Direct Credit you will need HMRC's bank account details -these are the same as you use for your monthly or quarterly PAYE/National Insurance contributions payments. If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.
| Accounts Office | Sort code | Account number | Account name |
|---|---|---|---|
| Cumbernauld | 08 32 10 | 12001039 | HMRC Cumbernauld |
| Shipley | 08 32 10 | 12001020 | HMRC Shipley |
Bank account changes from 6 April 2009
The account details above were updated on 6 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. They are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. HMRC apologise for any inconvenience this may have caused you.
Providing your Class 1A NICs National Insurance contributions reference number
When making Class 1A National Insurance contributions by BACS Direct Credit, Internet or telephone banking payment you will need to provide your Accounts Office reference number. This is printed on the payslip HMRC sends you in the format 123PA000123450913.
Make sure your reference number relates to the right tax year
As the payment you make in July will always be for a previous deduction year, your Accounts Office reference number needs to show the year and month that the payment relates to. For example, to make a payment in July 2009, for the year 2008-09 (the previous year) add 0913 to your Accounts Office reference 123PA00123450913. 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.
Note: you should always show the month as 13.
The last four digits are essential and ensure your payment goes to the correct year. If you do not add them to your Accounts Office reference, your payment will automatically go to the current deduction year instead. And you will be sent a reminder for your Class 1A National Insurance contributions payment.
You can check the number using HMRC's online checker tool below.
Check your Class 1A National Insurance contributions reference number using HMRC Reference Checker
More about PAYE/National Insurance contributions payment deadlines and interest charges
Paying Class 1A National Insurance contributions by debit or credit card over the Internet: BillPay
If you have a debit or credit card issued by a UK bank or building society, you can pay your Class 1A National Insurance contributions over the Internet using the BillPay service provided by Alliance & Leicester Commercial Bank.
If you wish to pay by credit card a non-refundable transaction fee of 1.25 per cent will be added to the charge. Any charge of less than 0.01p will be rounded up to one penny.
HMRC does not accept American Express or Diners Club cards.
Information you will need
To make a payment you will need your:
- Debit or credit card details.
- HMRC Accounts Office reference number. This is printed on the payslip HMRC sends you in the format 123PA00012345.
Your Class 1A NIC payments are year specific so please see the following section on how to make sure your payment is allocated to the correct year.
Make sure your reference number relates to the right tax year
As the payment you make in July will always be for a previous deduction year, your Accounts Office reference number needs to show the year and month that the payment relates to. For example, to make a payment in July 2009, for the year 2008-09 (the previous year) you need to select:
- 2008-09 from the 'Tax year to pay' box
- Month 12 in the 'Month (period ended) to pay' box
Note: the BillPay service is unable to accept 'Month 13' so please use 'Month 12' instead.
The information about the tax year and month is essential and ensures that your payment goes to the correct year. If you do not add them to your Accounts Office reference, your payment will automatically go to the current deduction year instead. And you will be sent a reminder for your Class 1A National Insurance contributions payment.
You can check the number using HMRC's online checker tool below.
Further information on making a debit or credit card payment (opens new window)
Make a payment or register on the BillPay service (opens new window)
Disclaimer
The BillPay service is an Alliance & Leicester Commercial Bank product. HMRC will liaise with the supplier in the unlikely event that there are difficulties with access or service availability.
More about PAYE/National Insurance contributions payment deadlines and interest charges
Paying Class 1A National Insurance contributions by CHAPS transfer
The CHAPS system enables you to tell your bank to make an immediate payment that will reach HMRC on the same day, provided you initiate payment within the time specified by your bank (usually between 9.00 am and 3.00 pm).
CHAPS payments are more expensive than other payment methods but may be of benefit if you are an employer making very large payments.
Providing HMRC's bank account details
You will need to provide your bank or building society with HMRC's bank account details - these are the same as you use for your monthly or quarterly PAYE/National Insurance contributions payments. If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.
| Accounts Office | Sort code | Account number | Account name |
|---|---|---|---|
| Cumbernauld | 08 32 10 | 12001039 | HMRC Cumbernauld |
| Shipley | 08 32 10 | 12001020 | HMRC Shipley |
Bank account changes from 6 April 2009
The account details above were updated on 6 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. They are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. HMRC apologise for any inconvenience this may have caused you.
Class 1A National Insurance contributions reference number
When making Class 1A National Insurance contributions by CHAPS payment you will need to provide your HMRC Accounts Office reference number. This is printed on the payslip HMRC sends you to make a Class 1A National Insurance contributions payment, and is in the format 123PA000123450913. 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.
Make sure your reference number relates to the right tax year
as the payment you make in July will always be for a previous deduction
year, your Accounts Office reference number needs to show the year and
month that the payment relates to. For example, to make a payment in July
2009, for the year 2008-09 (the previous year) add 0913 to your Accounts
Office reference 123PA00123450913
Note: you should always show the month as 13.
The last four digits are essential and ensure your payment goes to the correct year. If you do not add them to your Accounts Office reference, your payment will automatically go to the current deduction year instead. And you will be sent a reminder for payment.
You can check the number using HMRC's online checker tool below.
Check your Class 1A National Insurance contributions reference number using HMRC's Reference Checker
Multiple or composite payments
If you are a very large employer you may wish to make one payment to cover a number of schemes (called multiple or composite payments). If you think you would like to use this method, please email your HMRC Accounts Office. HMRC will contact you with further guidance.
HMRC Accounts Office email contact details
Email
the Cumbernauld Accounts Office
Email
the Shipley Accounts Office
More about PAYE/National Insurance contributions payment deadlines and interest charges
Paying Class 1A National Insurance contributions by Bank Giro
If your bank or building society offers the Bank Giro service you can make a payment of Class 1A National Insurance contributions at your own bank branch by cheque or cash. HMRC treats any payment made by Bank Giro as electronic.
If paying this way please:
- take your Class 1A National Insurance contributions payslip to your own bank branch (other banks may refuse to accept it or may charge you for this service)
- make cheques payable to 'HM Revenue & Customs only' followed by your Class 1A reference
HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
More about PAYE/National Insurance contributions payment deadlines and interest charges
Paying Class 1A National Insurance contributions at the Post Office
You can make a Class 1A National Insurance contributions payment at the Post Office by cheque, cash or debit card without charge. HMRC treats any payment made at the Post Office as electronic.
If paying this way please:
- take your Class 1A payslip with you (otherwise you'll be charged for using this service)
- make cheques payable to 'Post Office Ltd'
HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
More about PAYE/National Insurance contributions payment deadlines and interest charges
Paying Class 1A National Insurance contributions by post
HMRC highly recommends that you make your Class 1A National Insurance contributions payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you use an accurate reference number.
However if paying by post please:
- make your cheque payable to 'HM Revenue & Customs only' followed by your Class 1A National Insurance contributions payslip reference
- detach the payslip for the period you are paying and send it with your cheque to HMRC's Accounts Office using the pre-addressed envelope sent to you or the appropriate address below
- do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner
To allow for possible delays in postal processing (for which HMRC is not responsible) please allow at least three working days for your payment to reach them.
HMRC Accounts Office addresses
| If you pay to Accounts Office Shipley | If you pay to Accounts Office Cumbernauld |
|---|---|
| HM Revenue & Customs Accounts Office Bradford BD98 1YY |
HM Revenue & Customs Accounts Office Bradford BD98 1GG |
More about PAYE/National Insurance contributions payment deadlines and interest charges
Postdated cheques
HMRC will only accept a postdated cheque in the following circumstances:
- before your payment is due - where the cheque is for the full amount and it arrives by and is dated on or before the due date
- after your payment is due - where you have a prior arrangement with your local HMRC office to settle your liability with post dated cheques
Because of the highly automated operations used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it.
If you don't send a covering letter HMRC won't recognise that the cheque is postdated and will present it straight away.
Paying Class 1A National Insurance contributions from an overseas bank account
You can pay your Class 1A National Insurance contributions electronically from a bank account outside the UK. You should check with your bank or building society to see how long they take to transfer a payment.
Providing HMRC bank account details
You will need to give your bank or building society HMRC's bank account details - these are the same as you use for your monthly or quarterly PAYE/National Insurance contributions payments.
The account details in the tables below were updated on 6 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes. HMRC has arrangements in place to continue to receive any payments using the old bank account details for the time being.
Payments to HMRC Accounts Office Shipley from abroad
The account name you should use is 'HMRC Shipley'.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling and foreign currencies (except euro) |
GB05CITI08321012001020 | CITIGB2L |
Payments to HMRC Accounts Office Cumbernauld from abroad
The account name you should use is 'HMRC Cumbernauld'.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling and foreign currencies (except euro) | GB74CITI08321012001039 | CITIGB2L |
Payments to HMRC in euro from abroad
All payments from abroad made in euro are processed by HMRC's Accounts Office in Shipley. The account name you should use is 'HMRC Shipley'.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Euro | GB78CITI18500812000814 | CITIGB2L |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.
Your Class 1A National Insurance contributions reference number
When making Class 1A National Insurance contributions by CHAPS payment you will need to provide your HMRC Accounts Office reference number. This is printed on the payslip HMRC sends you to make a Class 1A National Insurance contributions payment and is in the format 123PA000123450913. It's important that you don't leave any gaps between the characters in the reference number you enter otherwise it could lead to delays in updating your record.
Make sure your reference number relates to the right tax year
As the payment you make in July will always be for a previous deduction year, your Accounts Office reference number needs to show the year and month that the payment relates to. For example, to make a payment in July 2009, for the year 2008-09 (the previous year) add 0913 to your Accounts Office reference 123PA00123450913
Note: you should always show the month as 13.
The last four digits are essential and ensure your payment goes to the correct year. If you do not add them to your Accounts Office reference, your payment will automatically go to the current deduction year instead. And you will be sent a reminder for Class 1A National Insurance contributions payment.
You can check the number using HMRC's online checker tool below.
Check your Class 1A National Insurance contributions reference number using HMRC's reference checker
More about PAYE/National Insurance contributions payment deadlines and interest charges
Paying Class 1A National Insurance contributions using Paymaster
Employers such as government departments and health authorities who have an account with the Office of the Paymaster General can make Class 1A National Insurance contributions payments using Paymaster. The Office of the Paymaster General transfers the payments direct to HMRC's bank. Provided you initiate payment within the time specified by the Office of the Paymaster General (usually between 9.00 am and 3.00 pm), HMRC will receive payments on the same day.
Your Class 1A National Insurance contributions reference number
When making a Class 1A National Insurance contributions Paymaster payment you will need to provide your HMRC Accounts Office reference number. This is printed on the payslip HMRC sends you to make a Class 1A National Insurance contribution payment and is in the format 123PA000123450913. It's important that you don't leave any gaps between the characters in the reference number you enter otherwise it could lead to delays in updating your record.
Make sure your reference number relates to the right tax year
As the payment you make in July will always be for a previous deduction year, your Accounts Office reference number needs to show the year and month that the payment relates to. For example, to make a payment in July 2009, for the year 2008-09 (the previous year) add 0913 to your Accounts Office reference 123PA00123450913Note: you should always show the month as 13.
The last four digits are essential and ensure your payment goes to the correct year. If you do not add them to your Accounts Office reference, your payment will automatically go to the current deduction year instead. And you will be sent a reminder for your Class 1A National Insurance contributions payment.
You can check the number using HMRC's online checker tool below.
Check your Class 1A National Insurance contributions reference number using HMRC reference checker
More about PAYE/National Insurance contributions payment deadlines and interest charges
Class 1A National Insurance contributions correspondence or receipt requests
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments.
If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt,
include a separate letter with your payment. HMRC cannot identify any
instructions written on payslips as they are processed automatically.
If you wish to tell HMRC about a change (such as a new address) you will
need to include a separate letter with your payment if paying by post,
or write to them separately if you have made your payment electronically.
Postal addresses for correspondence
| If you pay to Accounts Office Shipley | If you pay to Accounts Office Cumbernauld |
|---|---|
| HM Revenue & Customs Accounts Office Bradford BD98 1YY |
HM Revenue & Customs Accounts Office Bradford BD98 1GG |
What to do if you don't have a payslip
If you pay your Class 1A National Insurance contributions electronically you will not need a payslip. HMRC recommends that you make your Class 1A National Insurance contributions payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However, if you are paying by post and you don't have a payslip, these details should accompany your payment:
- your company name
- your address
- your telephone number
- your Class 1A National Insurance contributions reference number
- the deduction year you're paying
- the amount of Class 1A National Insurance contributions you are paying
You should then send your payment to the contact details described in the 'Paying Class 1A National Insurance contributions by post' section of this guide.
Information about the Faster Payment service
HMRC is currently unable to receive or make payments using the Faster Payment service, which is offered by some banks.
For a bank's customer to make a Faster Payment, both banks involved in the transaction need to be members of the Faster Payment Scheme. The Bank of England, which is currently HMRC's banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments Scheme.
HMRC is in the process of moving its business to a new banking supplier. Following this migration the opportunity for using the Faster Payments service will be reviewed.
More useful links
Guidance if you have a problem making a PAYE payment
More about PAYE/National Insurance contributions payment deadlines and interest charges
