Class 1A NIC payment deadline (22 July)

Class 1A National Insurance is employer-only NIC on most benefits in kind reported on the P11D(b). Payment is due to HMRC by 22 July (for electronic payment; 19 July if paying by post).

What is this filing?

Class 1A NIC is charged at the secondary Class 1 rate on the cash-equivalent value of taxable benefits provided to employees. It is reported on the P11D(b) and paid separately from PAYE/NIC.

When is it due?

22 July following the tax year end for electronic payment. 19 July if paying by cheque (the date HMRC receives it, not the date it was posted).

What's the penalty for missing it?

Late payment interest accrues from 23 July. HMRC may issue a 5% penalty of the unpaid Class 1A NIC after 30 days, with further 5% penalties at 6 and 12 months.

How PenaltyProof helps

PenaltyProof emails 30, 14, and 7 days before 22 July (paid plans) when P11D monitoring is enabled at the practice level.

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