NIM17610 - Class 1A National Insurance contributions: Collection and reporting: Legislation

Part 7 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

The NIM provides advice about NIC liability, not collection and reporting. However, listed below are some legislative references which cover the collection and reporting provisions for Class 1A NICs. They are all within the SSCR 2001.

• Regulation 70 – payment of Class 1A NICs.
• Regulation 71 – due date for payment of Class 1A NICs.
• Regulation 72 – Person liable to pay and make a return of Class 1A NICs on succession to business.
• Regulation 73 – States when an employer should pay Class 1A NICs and make a Class 1A return (form P11D(b)) on cessation of business.
• Regulations 74 and 75 – Issue of notice when an employer has failed to pay Class 1A NICs.
• Regulation 76 – Interest on overdue Class 1A NICs. See DMBM400000 for guidance.
• Regulation 79 – Remission of interest on Class 1A NICs. See DMBM405000 for guidance.
• Regulation 80 – Lists what must be included in the Class 1A return. HMRC provides form P11D(b) for this purpose.
• Regulations 81 and 82 – Provisions about penalties for failure to make returns and incorrect returns. See the Compliance Handbook for guidance about penalties for incorrect returns.