NIM72350 - Class 2 National Insurance contributions: payments: Direct Debit requested monthly
Regulation 90 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
Where a person is entitled to pay their voluntary Class 2 NICs by Direct Debit (DD) because they are not within Self Assessment, and they choose to pay monthly, amounts are collected once a month from their nominated bank or building society account for periods of liability four months in arrears.
As an example, the table below shows, for Class 2 NICs due in respect of the 2015 to 2016 contribution year, when HMRC collected or planned to collect payments by DD and which period of liability each payment covers.
| Payment date by Direct Debit | Period of liability | Number of contribution weeks |
|---|---|---|
| 08/08/15 | 12/04/15 to 09/05/15 | 4 |
| 11/09/15 | 10/05/15 to 06/06/15 | 4 |
| 09/10/15 | 07/06/15 to 11/07/15 | 5 |
| 13/11/15 | 12/07/15 to 08/08/15 | 4 |
| 11/12/15 | 09/08/15 to 05/09/15 | 4 |
| 08/01/16 | 06/09/15 to 10/10/15 | 5 |
| 12/02/16 | 11/10/15 to 07/11/15 | 4 |
| 11/03/16 | 08/11/15 to 05/12/15 | 4 |
| 08/04/16 | 06/12/15 to 09/01/16 | 5 |
| 13/05/16 | 10/01/16 to 06/02/16 | 4 |
| 10/06/16 | 07/02/16 to 05/03/16 | 4 |
| 08/07/16 | 06/03/16 to 09/04/16 | 5 |
For the effect of payment dates on entitlement to State Pension, see NIM72500.