Class 1A NICs Deadline July 2026

Don’t forget to pay your Class 1A NICs - key July deadlines approaching

Employers are being reminded that Class 1A National Insurance contributions (NICs) for the 2025–26 tax year are now due and missing the deadline could result in unnecessary penalties and interest.

If your business provides benefits in kind to employees or directors, this is an important compliance checkpoint to have firmly on your radar this month.

What are Class 1A NICs?

Class 1A NICs are payable by employers on most taxable benefits in kind, including:

• Company cars and fuel
• Private medical insurance
• Interest-free or low-interest loans
• Other non-cash benefits provided to employees, directors, or their families

In addition, Class 1A NICs may also apply to:

• The taxable portion of termination payments above £30,000 (where Class 1 NICs haven’t been applied)
• Certain sporting testimonial or similar payments, depending on how they’re treated under employment income rules

Put simply, if you’ve reported benefits on a P11D, there will usually be a Class 1A NIC liability to settle.

Key deadlines to be aware of

For the 2025–26 tax year, the critical dates are:

• 6 July 2026 - Deadline to submit forms P11D and P11D(b)
• 19 July 2026 - Deadline for postal payments to reach HMRC
• 22 July 2026 - Deadline for electronic payments to clear HMRC’s account

It’s worth noting that Class 1A NICs paid in July always relate to the previous tax year, so these July 2026 deadlines relate to benefits provided during 2025–26.

Avoiding common pitfalls

To ensure your payment is processed correctly and on time, employers should:

• Use the correct Accounts Office reference number
• Clearly indicate the relevant tax year
• Double-check that all benefits have been accurately reported
• Allow sufficient time for payments to clear, especially with electronic transfers

Missed deadlines can trigger automatic penalties and interest, so accuracy and timing are key.

How we can help

Managing benefits reporting and NIC obligations can quickly become complex - particularly where termination payments or more unusual benefits are involved.

At Charlton Baker, our Payroll and Employment Tax specialists can:

• Review your P11D and P11D(b) submissions
• Ensure Class 1A NIC calculations are accurate
• Advise on tax-efficient benefits planning
• Help you stay compliant and avoid costly penalties

If you’d like reassurance that everything is in order - or support with next year’s reporting - we’re here to help. Call us on 01380 723692 / email us here.