NIM11525 | Class 1 NICs: reporting NICs in RTI: NICs data items

Paragraph 21A of Schedule 4 and Schedule 4A to Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Where an employer is required to make a return of information (see NIM11520), they must report the data specified in Schedule 4A (but please see special rules for aggregated earnings - NIM11545).

Guidance on the requirements for individual data items is published for employers.

Detailed guidance is also provided for software developers.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)