Tax dates
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.
Who it applies to
Is this you?
Employers who filed a P11D(b) for the year.
What has to happen
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.
If you miss it
What it costs
Interest from the due date and late-payment penalties. Source: gov.uk and Companies House guidance, checked September 2026.
What to do
Now
Pay it with the right reference. Paying it under the normal PAYE reference is the most common mistake we see.
Accreditations & Partnerships
