Pay employers' Class 1A National Insurance
By debit or corporate credit card online
You can pay online.
There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.
There’s no fee if you pay by personal debit card.
You cannot pay by personal credit card.
HM Revenue and Customs (HMRC) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC’s account.
If you’re unable to pay your Class 1A National Insurance bill in full by card, you should use another payment method like a bank transfer.
Reference number
Make your payment to ‘HMRC Cumbernauld’ office. You’ll need to give a 17-character payment reference. This starts with your 13-character Accounts Office reference number.
You can find this on the letter HMRC sent you when you first registered as an employer.
Add the tax year you want to pay for and the digits ‘13’. If you do not do this, your payment will be allocated to the current tax year instead.
Example
Your Accounts Office reference number is 123PA00012345.
To make a payment for the 2023 to 2024 tax year, add the digits ‘2413’ to your reference number. Your 17-character reference is 123PA000123452413.