NIM07066 - Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re- engagement order, an order for the continuation of a contract of employment or a protecti
Regulation 5(b) Social Security (Contributions) Regulations 2001
In order to protect or enhance their benefit/pension position, an employee may requestthat NICs paid on a payment made under:
- a re-instatement order (see NIM07020 NIM07021);
- a re-engagement order (see NIM07030 NIM07031);
- an order for the continuation of a contract of employment (see NIM07040 onwards);
- a protective award (see NIM07050 onwards)
are treated as paid in an earlier tax year to the one in which the NICs were actuallypaid. Such a request should be made in writing.
The situations in which NICs may be re-allocated are as follows:
- the period to which the payment relates falls wholly in a tax year other than the one in which the NICs were paid (see NIM07067);
- the period to which the payment relates falls partly in the tax year in which the NICs were paid and partly in one or more other tax years (see NIM07068);
- the period to which the payment relates falls wholly in two or more years other than the one in which the NICs were paid (see NIM07069).