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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Refunds: Class 2, 3 & 4 NICs: General

Regulations 51-52, 56-57, 101-102 & 109-110, SS(C)R 2001

A contributor is entitled to a refund if:

  • contributions are paid above the annual maximum (see NIM38505); or
  • contributions are wrongly paid due to an error which occurred at the time of payment; or
  • Class 2 contributions are paid but the contributor is able to show that their earnings were below the SEE limit (see NIM22000)
  • Class 3 contributions are paid which cannot count for or increase benefit entitlement (such Class 3 contributions are precluded in law - see NIM25005 (contents))