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HMRC internal manual

National Insurance Manual

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 NIM11516).

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 6 October 2013, all employers with NICs 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.

See also paper filers, NIM11565.