NIM07067 - 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 protective award:

Period to which payment relates falls wholly in a tax year other than the one in which the NICS were paid

As explained in NIM07066, an employee who has paid NICs on a payment made under:

may request that those NICs are treated as paid in an earlier tax year to the one in which the NICs were actually paid if this will protect or enhance their benefit/pension for the earlier year.

Where the period to which the payment relates falls wholly in another tax year to the one in which the NICs were paid, the NICs can, if the employee so requests, be treated as paid in the tax year in which the period to which the payment of earnings relates falls.