Employers’ National Insurance: Quarterly Updates Now Due to HMRC
08 July 2025
As we move into the new quarter, a reminder to all employers: your quarterly National Insurance (NI) contributions update is now due to be submitted to HMRC. For businesses that report and pay Class 1 National Insurance Contributions quarterly—typically smaller employers with lower liabilities—this is a key compliance date not to be missed.
Who Needs to Submit Quarterly?
Quarterly payments apply to businesses whose average monthly PAYE and NIC bill is less than £1,500. These employers are permitted to pay their liabilities on a quarterly basis rather than monthly, easing cash flow pressures. If you’re unsure whether this applies to you, check your last few months’ PAYE and NIC totals or get in touch with us for a quick review.
Submission Deadline
The deadline for payment to reach HMRC is the 22nd of the month following the end of the quarter if paying electronically, or the 19th if paying by post. For the current quarter (covering 6 April to 5 July), payments must reach HMRC by 22 July 2025.
How to Pay
Electronic payment is strongly recommended for speed and security. This includes bank transfer, Direct Debit, debit/credit card, or via your online HMRC account. Always quote your 13-character Accounts Office reference number to ensure the payment is correctly allocated.
Avoiding Penalties
Late payment can lead to interest charges and potential penalties. It can also flag your business for compliance review by HMRC. Timely and accurate reporting is critical.
Need Assistance?
If you need help calculating your NIC liability, verifying your payment schedule, or ensuring your payroll system is up to date with current thresholds and rates, we’re here to support you. As your accountant, we can handle the submission for you or simply guide you through the process to ensure compliance.
Let’s keep things smooth and compliant this quarter - please get in touch if you’d like us to review your situation or handle the submission on your behalf.