Notices of decision: Who to name in decisions: Introduction
Regulation 3 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)
Regulation 3 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 requires that a decision must state the name of every person in respect of whom it is made.
Where there are no more than six workers affected by the decision, wherever possible, name all of those workers in the decision. Decisions which could affect more than one worker include
- Class 1 National Insurance contributions (NIC) liability,
- Class 1 NIC paid,
- employment status.
When naming more than one worker, you should issue a decision for each named worker. So, for example, where three workers are affected issue three decisions.
Where there are more than six workers affected by the decision, DANSP41500 tells you who to name in decisions.