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