Notices of decision: Wording of National Insurance contributions paid decisions: Period covered by decisions
The principles about determining the period covered by a National Insurance contributions (NIC) paid decision are the same as those for NIC liability and or entitlement to pay decisions. For
- Class 1 NIC decisions see DANSP30800
- Class 1A NIC decisions see DANSP32000
- Class 1B NIC decisions see DANSP33000
- Class 2 NIC decisions see DANSP33500
- Class 3 NIC decisions see DANSP34700
- Class 4 NIC decisions see DANSP34000.
In most cases where you include a NIC paid decision you should include a NIC liability decision which will show the period of the decision, see DANSP30700 for an example. So, it will often be unnecessary to repeat the period in the NIC paid decision.