HMRC internal manual

National Insurance Manual

NIM11525 - Class 1 NICs: reporting NICs in RTI: NICs data items

Social Security (Contributions) Regulations 2001, Schedule 4, paragraph 21A and Schedule 4A

Where an employer is required to make a return of information (see NIM11520), they must report the data specified in Schedule 4A (but please see special rules for aggregated earnings - NIM11545).

Guidance on the requirements for individual data items is published for employers.

Detailed guidance is also provided for software developers.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)