NIM37000 - Refunds: Class 1 NICs: contents

  1. NIM37001
    General
  2. NIM37002
    Minimum refund level
  3. NIM37003
    Time limits for applications
  4. NIM37004
    Reasonable excuse
  5. NIM37010
    Annual maximum
  6. NIM37011
    Primary NICs paid by employer but not deducted from employee
  7. NIM37012
    When NICs may be correctly paid above the annual maximum
  8. NIM37013
    NICs paid in error: Error occurred within current tax year
  9. NIM37014
    NICs paid in error: Error occurred within recently ended tax year
  10. NIM37015
    NICs paid in error: Employers who pay tax centrally
  11. NIM37016
    Retrospective change of employment status from employed earner (Class 1) to self-employed (Class 2)
  12. NIM37017
    Retrospective change of employment status - application of Section 61A SSCBA 1992
  13. NIM37018
    Retrospective change of employment status - application of Regulation 59 SSCR 2001
  14. NIM37019
    Retrospective change of employment status from self-employed (Class 2) to employer earner (Class 1)
  15. NIM37050
    NICs paid in error: Employer paid at the non-contracted-out rate instead of at the contracted-out rate - Contents
  16. NIM37100
    Refund of NICs paid on contractual maternity pay
  17. NIM37101
    Excess: Over 53 weeks posting in one employment: Nil posting in other employments(s)