Payment of contributions
Class 1 contributions
Cheque, by
Construction industry scheme
Deduction where insufficient earnings
Electronic payment
Employees paying secondary contributions
Employer liability and right of deduction
Errors
Expatriates on UK payrolls
Intermediate employers outside IR35
IR35 (personal service companies)
Managed service companies
Normal payments
Other methods of payment
Personal service companies
Phoenix directors
Primary Class 1 NICs treated as paid
Quarterly payment
Recovery of unpaid contributions from travel expenses of workers providing services through intermediaries
Security for payment
Successions to business
Wilful failure to make deductions
Year-end reconciliation
Class 1A contributions
Errors in payment
Generally
Interest on late payments
Late or incorrect payment
Special rules when business closed or transferred
Class 1B contributions
Class 2 contributions
Direct debit payments pre-April 2015
Due-by dates
Generally
Late payment due to ignorance or error
Repayment
Six-monthly payment requests
Tax years up to 2014–15
Class 3 contributions
Additional relaxation of time limits
Direct debit
Expatriates
Extension by regulation
Extensions to time limits
Methods
Notification requirements
Quarterly billing
Rate, timing of payment affecting
Time limits
Value of making
Class 4 contributions