Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Refunds: Class 1: Primary NICs paid by employer but not deducted from employee

Regulation 52A(9), SS(C)R 2001

Generally, the employee must apply for any refund of primary NICs paid over the annualmaximum. However, where the employer has made no deduction from the employee’searnings in respect of those NICs and the year is closed, they may apply for the refundinstead.