Class 1 NICs: reporting NICs in RTI: direct collection schemes
Social Security (Contributions) Regulations 2001, Schedule 4, paragraphs 30 to 31A
From April 2014, employees who are responsible for reporting and paying their own Class 1 NICs under the above legislation should do so under RTI.
This legislation applies where:
- the employer does not fulfil the conditions as to residence and presence in GB or Northern Ireland - see NIM33000
- the employer is exempt from the provisions of the Social Security Contributions and Benefits Act 1992 by reason of an international treaty, for example workers employed in the UK by a foreign embassy