This guide gives you the payment deadlines for paying Class 2 National Insurance contributions and tells you about your payment options.
On this page:
From April 2011 if you're self-employed you can pay your Class 2 National Insurance:
The table below shows the due dates for payment of Class 2 National Insurance contributions for 2013-14. You can also make one-off payments for any arrears you may owe.
| Payment request issue date | Period covered by payment requests | Number of contribution weeks | Payment date |
|---|---|---|---|
| October 2013 | 07/04/13 to 05/10/13 | 26 | 31/01/14 |
| April 2014 | 06/10/13 to 06/04/14 | 26 | 31/07/14 |
If a payment request includes Class 2 National Insurance contributions for periods where the payment date has passed you must pay those contributions immediately. Otherwise HMRC may take action to collect payment.
The example below shows what will be included on a payment request issued in April 2012 if a person has not paid Class 2 National Insurance contributions for earlier period.
| Payment request issue date | Period of liability | Number of contribution weeks | Payment date |
|---|---|---|---|
| April 2012 | 09/10/11 to 07/04/12 | 26 | 31/07/12 |
| 24 October 2011 | 10/04/11 to 08/10/11 | 26 | To be paid immediately |
You may have to pay a higher rate if you are late paying your Class 2 National Insurance contributions. And this can affect your entitlement to contributory benefits.
See the section below on Paying by Direct Debit for tables of monthly and six monthly payment dates and rates.
More about self-employed tax and National Insurance
When you pay 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 self employed Class 2 National Insurance contributions you will need to use your 18 digit reference number. You can find your reference on the payment request that HMRC sends you. The first two characters are always '11' and the final character can be an 'X'. For example 110362020162306149.
Make sure you enter your reference number with no spaces between the characters or it could lead to delays in updating your account.
Check your Class 2 National Insurance contributions reference with HMRC's reference checker
Direct Debit is an easy and secure way of paying your self-employed Class 2 National Insurance contributions. HMRC collects the payment automatically from your bank or building society either:
HMRC recommends that you pay by Direct Debit because:
Find out about the Direct Debit Guarantee (PDF 49K)
To set up payment by Direct Debit you need to complete a Direct Debit Instruction (DDI) and return it to HMRC - don't forget to sign and date your instruction. Once the Direct Debit has been set-up payments will be collected for as long as you want. The tables below tell you the collection dates and amounts for the 2013-14 tax year.
You can download a DDI using the link below.
If you are currently paying by:
Download a DDI form (CA5601) (PDF 217K)
It can take at least 21 days to set up your Direct Debit with your bank or building society. HMRC will write to you in advance and confirm the date of the first payment.
If you asked HMRC to collect contributions when you started self-employment with your first payment collected by Direct Debit, that payment may cover more than one month.
| Date of payment | Amount |
|---|---|
| 10 May 2013 | £13.25 |
| 14 June 2013 | £10.60 |
| 12 July 2013 | £10.60 |
| 9 August 2013 | £13.50 |
| 13 September 2013 | £10.80 |
| 11 October 2013 | £10.80 |
| 8 November 2013 | £13.50 |
| 13 December 2013 | £10.80 |
| 10 January 2014 | £10.80 |
| 14 February 2014 | £13.50 |
| 14 March 2014 | £10.80 |
| 11 April 2014 | £13.50 |
| |
Total £142.45 |
| Date of payment | Amount |
|---|---|
| 10 January 2014 | £70.20 |
| 11 July 2014 | £70.20 |
| - | Total £140.40 |
Only the amounts shown in the tables above will be collected by Direct Debit.
HMRC won't collect any other amounts in this way.
The amount paid by Direct Debit will appear on your bank statement with the description 'HMRC NI - DD'.
You can notify HMRC of a change in bank details by completing form CA5601.
Download a DDI form (CA5601) (PDF 217K)
If you would like more information and advice about paying by Direct Debit you can call HMRC's National Insurance Self-Employed Helpline on Tel 0845 915 4655.
Find out the National Insurance Self-Employed Helpline opening hours
You can use your bank or building society services to pay by:
To pay your self employed Class 2 National Insurance contributions using any of these payment methods you'll need to set up the payment details with your bank. You'll need to give them:
Find out HMRC's bank account details
This is a service that has been introduced by the banking industry for sending online or telephone banking payments on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
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.
You can make a 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:
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.
HMRC recommends that you make your self employed Class 2 National Insurance contribution electronically using one of the methods covered in this guide. Electronic payments are more efficient and secure than sending cheques by post
If you do need to pay by post please:
If you want to send one cheque to pay both your Class 2 National Insurance contributions and Self Assessment please send both your Class 2 National Insurance contributions and Self Assessment payslips with your cheque. This will enable HMRC to update your accounts promptly and will avoid any impact on benefits due to late notification.
Please allow at least three working days for your payment to reach HMRC. This allows for any delays in the post outside of HMRC's control.
HM Revenue & Customs
National Insurance Contributions and Employer Office
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
HMRC will only accept a postdated cheque up to three months before payment is due unless you have made an arrangement with them.
HMRC have automated the way they deal with payments sent by post. So you will need to send a letter with your post dated cheque. Otherwise HMRC won't know that the cheque is postdated and will present it straight away.
If you have made your payment electronically using one of the methods described in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
If you send your payment by post you will need to send a letter with your payment if you want a receipt. Please don't write on your HMRC payslip as they are processed automatically.
HMRC recommends that you pay your Class 2 National Insurance contributions electronically using one of the methods covered in this guide. Electronic payments are more efficient and secure than sending payment by post. If you are paying by post and you don't have a payslip you should send these details to HMRC with your payment:
If you want to send one cheque to pay both your Class 2 National Insurance contributions and Self Assessment but you do not have your Self Assessment payslip you will also need to tell HMRC:
You should use the contact details described in the Paying by post section of this guide.
Find out what you can do if you have a problem making a payment
