NIM30027 | Special Cases: Married Women: Background: Position from 6 April 1975: Administrative procedures

The authority for the employer to deduct reduced rate contributions took the form of a tear-off portion from the 1974/75 stamp card. If a tear-off portion was not held by the employer, or if the married woman changed employment or returned to work following a period of non- employment, a certificate of election (form CF380, later CF383 and CA4139) had to be obtained from the local office of the Department. Tear-offs were exchanged for certificates between 7 April 1979 and 6 April 1980.

A married woman who had more than one employment could, on application to the DSS, obtain additional certificates without charge.

A certificate was treated as the authority for the woman’s employer to deduct reduced rate contributions. Unless such a certificate was held the employer was legally bound to deduct full rate contributions. Surveys of employers were carried out by local Departmental Inspectors who checked that such rules were strictly followed. In addition the category and amount of contributions paid were entered on to the married woman’s pay statement and P60 end of year statement.

Where a married woman had a valid election she was only allowed to pay at the reduced rate. If she paid full rate contributions and her National Insurance account showed that she had a non-paying election, the discrepancy was identified by computer program when the contributions were brought to account. A report was output for clerical investigation. The woman was given the option of revoking her election from the next tax year and she was offered a refund of the difference between full rate and reduced rate contributions. When the refund was made the account was corrected to show reduced rate contributions.

Where a married woman paid reduced rate contributions and no non-paying election was recorded, the discrepancy was identified by computer program when the contributions were brought to account. A report was output for clerical investigation. Arrears were either collected to make the contributions up to full rate, or, if a non-paying election notation had been omitted from the account, corrective action was taken.