Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: employer operates NIC contracted out rate
If the employer is unable to produce the contracting out certificate, when required, you should
- check the position with the NI Services to the Pension Industry (NISPI) team at NIC&EO, Longbenton.
If it is found that the employer has incorrectly used the contracted out rates you should
- give advice for the future
- explain how to make any necessary open year adjustment, and where appropriate
- seek recovery for closed years.