Nim37011 - refunds: class 1: primary nics paid by employer but not deducted from employee - hmrc internal manual
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NIM37011 - REFUNDS: CLASS 1: PRIMARY NICS PAID BY EMPLOYER BUT NOT DEDUCTED FROM EMPLOYEE REGULATION 52A(9) OF THE SOCIAL SECURITY (CONTRIBUTIONS) REGULATIONS 2001 (SSCR 2001) (SI 2001 NO
1004) Generally, the employee must apply for any refund of primary NICs paid over the annual maximum. However, where the employer has made no deduction from the employee’s earnings in
respect of those NICs and the year is closed, they may apply for the refund instead. Previous page Next page Print this page