NIM30008 | Special Cases: Married Women: Conditions that apply to certificates of election/reduced liability

Regulation 133, Social Security (Contributions) Regulations 2001

A married woman entitled to pay NICs at the married women’s reduced rate can apply for a certificate whether or not she is working at the time. A woman with a certificate has the following responsibilities:

• If she has more than one employer, she must apply for extra certificates

• The certificate belongs to HMRC but the woman is responsible for its safe keeping until she gives it to her employer or sends it back to HMRC

• She must give the certificate to her employer without delay and must tell them immediately if her right to reduced liability ends at which point the certificate must be sent back to HMRC

The employer has the following responsibilities:

• When the employer has the certificate they are responsible for its safe keeping until they give it back to the woman or send it to HMRC

• If the employment ends the employer must immediately return the certificate to the woman

If the certificate is lost or destroyed then whoever was in custody, either the woman or the employer, must inform HMRC.

At any time HMRC may require whoever is in custody of the certificate to return it. If the reduced rate election is still in effect then HMRC will issue a replacement certificate.