The deadline for National Insurance contributions data submission, and associated payments, is the last day of the month in which the contributions were due. Submissions will not be considered late, however, until after the 15th of the month following.
Where the 15th falls over the weekend, the deadline is considered as the next available working day.
Manual process
Employers are required to submit forms NI 184 (detailed contribution return) and NI 187 (employer contributions summary), along with the payment of contributions due, to one of the NIBTT service centres.
It should be noted that where employers use the Dropbox at the service centre, submissions left in the Dropbox after 3.30 pm will be considered to have been submitted the following working day. So, if deposited after 3.30 pm on the 15th, they will be deemed to have been submitted late and therefore, attract a penalty. See also 8.2.
Online process
It is also possible for employers to complete the NI 84 and NI 87 submissions
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Web page updated on 17 Mar 2025 15:13