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How to pay Class 1A National Insurance

HM Revenue & Customs (HMRC) recommends that you make all of your Class 1A National Insurance contributions (NICs) electronically. Provided you give us an accurate reference number paying electronically is efficient, secure and convenient.

Class 1A National Insurance payment methods

For Class 1A NICs payments you can choose from any of the following electronic methods:

  • BACS Direct Credit, Internet or telephone banking
  • CHAPS
  • Paymaster (local authorities/government bodies)

If you have received a payslip you can also pay:

  • by Bank Giro, (this counts as an electronic payment)
  • at the Post Office (also an electronic payment)
  • by cheque through the post

Follow the link below to the How to pay section of our website to find out more about these different payment methods and what information you'll need to have to hand.

It is mandatory for employers who have 250 or more employees whom we have notified to make their payments electronically, however we encourage all employers to pay this way.

Read about ways to make Class 1A National Insurance payments

Find out about mandatory electronic payments for large employers

Payment deadlines

For an overview of payment deadlines for all PAYE (Pay As You Earn), National Insurance contributions (NICs) and PAYE Settlement Agreement payments read our guide below. This also tells you about late payment interest charges - and how to avoid these by initiating your payments in time.

PAYE/National Insurance payment deadlines

More useful links

How to make PAYE payments

How to make PAYE Settlement Agreement payments

Guidance if you have a problem making a payment - businesses with indirect tax liabilities and employers

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