Class 1 NICs - reporting NICs in RTI: what is an RTI employer?
Social Security (Contributions) Regulations 2001, Schedule 4, Para 1
An “employer” is the secondary contributor, determined by legislation (see NIM11505).
In some cases the employer’s responsibilities might lie with either the employee (see NIM11575) or an employer who is not in the UK, see NIM33120.
From 6th October 2013, all employers with NIC liability are RTI employers and should report NICs data in real time.
An employer who needs to report NICs through RTI should register as an employer with HMRC through normal channels.
- Paper filers, NIM11565.