NIM12128 | Class 1: Treating as paid: Negligence established: Opinion is not disputed

Regulation 60 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

If no response is received following action taken under NIM12126, or the response does not dispute the opinion, the unpaid NICs cannot be recorded on the employee’s NI account.

In some cases, the unpaid Class 1 NICs may already be recorded as paid. If so, any NICs that are erroneously shown as paid must be removed from the NI account. NIM12119 provides further information on removing NICs from the NI account.