United Kingdom: Class 1A NIC on BiKs Due Wednesday 22 July 2026

Class 1A NIC at 15% on 2025/26 benefits-in-kind is due 22 July 2026 (electronic) or 19 July (post). Amount derived from P11D(b). HMRC July/August Employer Bulletin expected first week of August. NLW £12.71/hour and 2026/27 rates in force.

Effective Date

• 22 July 2026

Published

• HMRC – standing PAYE end-of-year obligations

Payroll action

• Class 1A NIC deadline: 22 July 2026 (electronic).
• Class 1A NIC rate: 15% (2025/26).
• Postal payment deadline 19 July – passed.
• Late-payment interest: HMRC base rate + 2.5%.
• April 2027: mandatory payrolling of most BiKs.
• NLW 21+: £12.71/hour; SSP day-1; secondary NIC threshold £5,000.

HM Revenue & Customs