Small business accounting

When do I have to pay National Insurance?

Last updated
March 25, 2025

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When do I have to pay National Insurance?

For employers, the deadline for paying National Insurance will vary depending on the amount payable.

If the amount payable exceeds £1,500, the deadline will fall on the 22nd of the month (or the 19th if payment is made by post).

If the amount payable falls below £1,500, you can make quarterly payments instead of monthly ones. The quarters end on 5 July, 5 October, 5 January and 5 April, and payments are due on the 22nd of the month (or 19th is payment is made by post). For example, for the quarter ending 5 July, the payment must be made by 22 July.

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<p>For employers, the deadline for paying National Insurance will vary depending on the amount payable.<br></p><p>If the amount payable <strong>exceeds £1,500</strong>, the deadline will fall on the 22nd of the month (or the 19th if payment is made by post).<br></p><p>If the amount payable <strong>falls below £1,500</strong>, you can make quarterly payments instead of monthly ones. The quarters end on 5 July, 5 October, 5 January and 5 April, and payments are due on the 22nd of the month (or 19th is payment is made by post). For example, for the quarter ending 5 July, the payment must be made by 22 July.</p><p>-</p>

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Learn more about paying National Insurance with a free 20 minute consultation.