<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>
Small Business Accountants
When do I have to pay National Insurance?
UK employees pay Class 1 National Insurance once their earnings exceed the primary threshold of £12,570, at 8% up to the Upper Earnings Limit of £50,270 and 2% above. Self-employed people pay Class 4 NIC at 6% on profits between £12,570 and £50,270 and 2% above, settled through self-assessment by 31 January. Class 2 NIC was effectively abolished for most self-employed from 6 April 2024.
