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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Refunds: Class 2, 3 & 4 NICs: annual maximum contribution limits from 6 April 2003

Regulation 21 Social Security Contributions Regulations 2001

Changes to the Social Security Contributions Regulations from 6 April 2003 replaced the fixed annual maximum limit with an individual maximum and this impacted how excess refunds are now calculated. For an excess refund to exist a person must have more than one employment or be employed and self-employed.

Regulation 52A Social Security Contributions Regulations 2001

For Class 1 NICs each person now has an individual ‘maximum’ based on how much they earned in each employment and how much Class 1 and Class 2 NICs they have paid.

Regulation 100 Social Security Contributions Regulations 2001

For Class 4 NICs each person now has an individual ‘maximum’ based on how much they earned in each employment and how much Class 1, Class 2 and Class 4 NICs they have paid.

More information about the annual maximum and how it is calculated can be found at:

NIM01170 onwards for Class 1 and 2 NICs

NIM24175 onwards for Class 4