NIM03004 - Class 1 NICs: Time limits for paying Class 1 NICs: Accepting Class 1 NICs as paid when due

Regulation 60 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

An employee may lose benefit entitlement or have benefit reduced if standard rate Class 1 NICs are not paid when they are due. However, if the employer:

• does not pay the Class 1 NICs to HMRC, or
• pays the wrong amount to HMRC, or
• pays the Class 1 NICs after the due date.

HMRC will accept the Class 1 NICs as paid when due if the employee

• has not been negligent, or
• has not consented to or connived at the failure to pay properly.

When HMRC accepts the Class 1 NICs as paid when due, the employee’s rights to benefits will not be affected.