NIC Payment Dates:

class 1 contributions
The payment is due on the 19th of each month (i.e. due not later than 14 days after
the end of each PAYE month).

class 2 contributions by 31 January following the end of the

tax year
class 1A contributions by 19 July following the end of the
tax year However, most businesses pay electronically and therefore pay by 22 July
following the end of the tax year. The electronic pay day should be used in the
examination.
class 4 contributions
Class 4 contributions are paid to HMRC at the same time as the individual's
income tax payments.

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