Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: certificate of election
If the employer produces a reduced rate election certificate you should
- check that the name on the certificate matches the name on the payroll - a name change could indicate the employee has divorced and the certificate would be invalid
- check that in all other respects the certificate appears valid - for example, where a married woman who is in employment earns less than the LEL for two consecutive years, the certificate would lapse
- take details of the employee’s name and NINO for a further check at the office.
If the employer is unable to produce the reduced rate election certificate but claims a valid one remains in force you should
- take details of the employee’s name and NINO to check back at the office.
Once in the office you should
- check whether the reduced rate election is valid on NIRS2.
If the election is valid you should
- take no further action with the employer but
- arrange with Class 1 (Individuals) Caseworker Section at NIC&EO, Longbenton for the employee to receive an application for a reduced rate election certificate.
If the election is not valid you should
- contact the Class 1 (Individuals) Caseworker Section at NIC&EO, Longbenton.
Where NIC&EO already hold a file for the employee they will pursue the matter.
Where NIC&EO do not hold a file for the employee you should
- give advice for the future
- explain how to make any necessary open year adjustment and
- seek recovery for closed years where appropriate.
Note: Information about married women is held in the Special Cases Section of the NIM at NIM30000 onwards.