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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1 NICs: reporting NICs in RTI: pilot year 2012 to 2013

Social Security (Contributions) Regulations 2001 Schedule 4 & 4A

A selection of employers agreed to submit information under RTI during 2012/13 tax year, as part of a pilot.

There were a number of differences in the requirements for this pilot year which you may need to be aware of.

When to report - On or before requirement

For 2012 to 2013, RTI employers were required to report all payments on or before the date they were made to employees. From April 2013, in response to representations and feedback from the pilot, a number of changes were made to the requirements.

See ‘when to report’ NIM11520.

What to report

During 2012 to 2013, data requirements were slightly different. For details of what data was required each year, see the data items guides (PDF 18KB).

Earnings below the LEL - for the pilot year, employers were required to report all earnings, including those below the LEL under “gross earnings for NICs”. This requirement was changed in April 2013 so that employers did not have to report earnings for NICs below the LEL, provided those earnings were reported for tax purposes. Some employers will still choose to report all earnings even if there is no requirement to do so.