Answers · UK 2025/26
What is the Class 1A National Insurance deadline for employers in the UK?
Employers must pay Class 1A National Insurance contributions on benefits in kind by 22 July (if paying electronically) or 19 July if paying by cheque, following the end of the tax year in which the benefits were provided.
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What Is Class 1A NI? Class 1A National Insurance contributions are paid by employers -- not employees -- on most taxable benefits in kind provided to employees and directors. Benefits such as company cars, private medical insurance, and accommodation are typically subject to Class 1A. The rate for 2026/27 is 15%, matching the employer NI rate that applies to secondary threshold earnings. Reporting: The P11D and P11D(b) Employers report benefits in kind on form P11D for each relevant employee and submit a P11D(b) to declare the total Class 1A liability. The filing deadline for P11D returns is 6 July following the end of the tax year. For the 2025/26 tax year, P11Ds are due by 6 July 2026. Payment Deadlines The payment deadline for Class 1A NI is separate from the filing deadline: - Electronic payment (BACS, Faster Payments, CHAPS): 22 July following the end of the tax year - Cheque payment: 19 July following the end of the tax year For 2025/26 benefits, payment is therefore due by 22 July 2026 (electronic) or 19 July 2026 (cheque). Late payment attracts interest and potentially penalties. Payrolling Benefits Employers who register to payroll benefits in kind report and collect income tax on those benefits in real time through payroll, rather than via P11D. However, Class 1A NI is still calculated and paid annually via a P11D(b) even when benefits are payrolled -- the payment deadline remains the same. From April 2026 HMRC has mandated that payrolling of benefits in kind becomes compulsory for most employers from April 2026 (for the 2026/27 tax year onwards). This means P11D forms will largely be abolished for new benefits from that date, but the Class 1A P11D(b) settlement and the July payment deadline are retained. Employer NI Rate Context The employer NI rate rose to 15% from April 2026 (up from 13.8%), with the secondary threshold reduced to GBP 5,000. The Employment Allowance rose to GBP 10,500 to offset some of this cost for smaller businesses. Class 1A is calculated at the same 15% rate on the P11D value of the benefits.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.