DANSP31800 | Notices of decision: wording of National Insurance contributions liability decisions: persons named in Class 1 National Insurance contributions liability decisions

Class 1 National Insurance contributions (NIC) liability decisions should be sent to the person liable to pay the NIC. See NIM01015 for information about the liable person. In most cases this is the employer but it can be someone prescribed in regulations.

Decisions are issued to all persons named in a decision. As a general rule you should, wherever possible, name employed earners in Class 1 NIC liability decisions.

Where more than one employed earner is involved, see DANSP41100.

Where more than 6 employed earners are involved see DANSP41500.

If you’re unable to identify individual employed earners to name in the decision, DANSP41200 explains what you should do. See DANSP31610 for wording of decision in these circumstances.