NIM11575 | Class 1 NICs: reporting NICs in RTI: direct collection schemes

Paragraphs 30 to 31A of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Since April 2014, employees who are responsible for reporting and paying their own Class 1 NICs under the above legislation should do so under RTI.

This legislation applies where:

• the employer does not fulfil the conditions as to residence and presence in GB or Northern Ireland (see NIM33000), or

• the employer is exempt from the provisions of the Social Security Contributions and Benefits Act 1992 by reason of an international treaty, for example workers employed in the UK by a foreign embassy