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HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Calculating Class 1A NICs: Disputed calculations

Where an employer disputes the amount of Class 1A NICs due, it may be necessary to extract the specific benefit from the employer’s overall Class 1A NICs calculation and calculate the amount of Class 1A NICs due on that particular benefit in isolation.

For example, an employer may provide various benefits but dispute the amount of Class 1A NICs due on one particular benefit or for one particular employee.

The need to calculate Class 1A NICs separately on individual items or for individual employees will most commonly occur where a dispute requires a decision under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999. See the Decisions and Appeals Guide for more information on issuing a Class 1A NICs decision.