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HMRC internal manual

National Insurance Manual

Refunds: Class 1: Minimum refund level

Regulation 52(1), SS(C)R 2001

A refund of Class 1 NICs paid over the annual maximum or in error, will be invitedautomatically by the Department if the amount involved is above one fifteenth of a Class 1standard rate not contracted-out primary contribution payable on earnings at the weeklyUEL for the last, or only, tax year for which the NICs were paid.

Subject to the foregoing, there is a level below which a refund is available only if thecontributor asks for it. The Department sets this ‘small refund level’ at halfthe current year’s weekly LEL.