Wording of National Insurance contributions decisions in aggregation cases: Introduction
NIM10000 provides guidance about aggregation of earnings.
Disputes can arise about whether earnings should be aggregated. If disputes cannot be resolved a decision should be issued which includes a Class 1 National Insurance contributions (NICs) liability and a Class 1 NICs paid decision. The guidance
- from DANSP30600 to DANSP31800 explains how to word Class 1 NICs liability decisions, and
- from DANSP35000 to DANSP35300 explains how to word Class 1 NICs paid decisions.
If you have not done so already, in a covering letter, explain why the decision has been issued and how the NICs were calculated. Do not include anything about aggregation of earnings in the wording of the decision.
In some disputes about aggregation of earnings, if more than one employer is liable to pay NICs, see DANSP35700 for guidance about how to word such decisions.