DANSP30700 | Notices of decision: Wording of National Insurance contributions liability decisions: introduction

Example of wording of a NICs liability and NICs paid decision

This example applies the legislative requirements and general principles described in DANSP29200 and DANSP29300.

‘My decision is that:

DF Ltd is liable to pay primary and secondary Class 1 contributions for the period from 6 April 2015 to 5 April 2021 in respect of the earnings of Marion Potts.

The amount DF Ltd is liable to pay in respect of those earnings is £20,098.89.

The amount DF Ltd has paid in respect of those earnings is £9,657.34.’

In this example, the DAA1(A) will go to DF Ltd and the DAA1(B) will go to Marion Potts.

DANSP15600 provides information about the legislation that allows decisions to be made about National Insurance contributions (NICs) liability.

DANSP15900 explains the type of cases where you may be required to issue a NICs liability decision, for example, where an employer disputes that NICs are due on particular payments made to employees.

NICs liability decision needed for more than one employee

DANSP41000 explains where a NICs liability decision is needed for more than one employee.

NICs liability decision needed when employees cannot be identified

DANSP41200 explains where a NICs liability decision is needed and the employees cannot be individually identified.