22 July 2027: Pay Class 1A National Insurance on benefits
Class 1A National Insurance on 2026/27 benefits in kind must reach HMRC by 22 July 2027 if paid electronically, or 19 July by post.
Is this you?
Employers who filed a P11D(b) for the year.
The detail
Class 1A is the employer's National Insurance on benefits in kind. It is paid once a year, separately from the monthly PAYE payment, using the reference HMRC gives for it.
What it costs
Interest from the due date and late-payment penalties. Source: gov.uk and Companies House guidance, checked September 2026.
Now
Pay it with the right reference. Paying it under the normal PAYE reference is the most common mistake we see.
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