Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: deferment of NIC
A deferment of NIC certificate for any employee is only valid for one deduction year.
If the employer is unable to produce a valid certificate you should
- establish whether deferment is due by either a check on NIRS2 or contacting Deferment Section at NIC&EO.
If deferment is due you should
- arrange for an up to date certificate to be sent to the employer.
If deferment is not due you should
- advise the employer how to make any necessary open year adjustment and where appropriate
- calculate and collect any Class 1 liability not met.