NIM03001 - Class 1 NICs: Time limits for paying Class 1 NICs: Background
Paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992
Class 1 liability arises when an employer pays earnings, see NIM01002.
»Ê¹ÚÌåÓýapp employer is usually liable to pay the primary and secondary Class 1 NICs to HMRC. »Ê¹ÚÌåÓýapp employer may then recover the primary NICs by deducting them from the employee’s earnings when the earnings are paid.
»Ê¹ÚÌåÓýappre are some circumstances where the employee, not the employer, will be responsible for paying their own NICs, see NIM01015.