Class 1A National Insurance was due on 22 July: a final payroll check for employers

The electronic deadline for paying Class 1A National Insurance on benefits provided during 2025/26 was 22 July 2026. Cheque payments had to reach HMRC by 19 July. If an amount remains outstanding, interest is already running, so act promptly. What you should have paid Class 1A is an employer-only charge on the cash equivalent of […]