NIM12026 - Class 1: Calculating Class 1 NICs for Directors: Payments on account of earnings related contributions

Regulation 8(6) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

A director and the employing company may pay “on account”of any earnings-related contribution that may become payable, using the same earnings periods as for other employed earners.

However, the secondary contributor must use the annual or pro-rata earnings period at the end of the tax year to calculate the correct amount of Class 1 contributions due.