The Class 1A National Insurance Contribution (NICs) payment deadlines for tax year 2025/26 are:
- Sunday 19 July 2026; or
- Wednesday 22 July 2026 (if the payment is made electronically)
Ahead of this, HMRC have updated their CWG5 document ‘Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments’.
The only thing that has changed is to make this relevant for the 2025/26 tax year and there are no impactful changes.
The document reminds employers the real-time collection of Income Tax on expenses and benefits (payrolling) does not change the Class 1A NICs reporting and payment obligations. Currently, this is an annual one and will remain that way until payrolling requires the real-time collection and monthly remittance of Class 1A NICs from April 2027.
For Bookkeepers
Please ensure you are referring to the latest version relevant to the 2025/26 tax year. ICB will update members when this document is amended so that you are able to refer to the most current guidance.
