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Official guidance
National Insurance Manual

NIM37000 · Refunds: Class 1 NICs

  • NIM37001 · Refunds: Class 1: General
  • NIM37002 · Refunds: Class 1: Minimum refund level
  • NIM37003 · Refunds: Class 1: time limits for applications
  • NIM37004 · Reasonable excuse
  • NIM37010 · Refunds: Class 1: Annual maximum
  • NIM37011 · Refunds: Class 1: Primary NICs paid by employer but not deducted from employee
  • NIM37012 · Refunds: Class 1: When NICs may be correctly paid above the annual maximum
  • NIM37013 · Refunds: Class 1: NICs paid in error: Error occurred within current tax year
  • NIM37014 · Refunds: Class 1: NICs paid in error: Error occurred within recently ended tax year
  • NIM37015 · Refunds: Class 1: NICs paid in error: employers who pay tax centrally
  • NIM37016 · Refunds: retrospective change of employment status from employed earner (Class 1) to self-employed (Class 2)
  • NIM37017 · Refunds: retrospective change of employment status - application of Section 61A SSCBA 1992
  • NIM37018 · Refunds: retrospective change of employment status - application of Regulation 59 SSCR 2001
  • NIM37019 · Refunds: retrospective change of employment status from self-employed (Class 2) to employed earner (Class 1)
  • NIM37050 · NICs paid in error: employer paid at the non-contracted-out rate instead of at the contracted-out rate
  • NIM37100 · Refunds: refund of NICs paid on contractual maternity pay
  • NIM37101 · Refunds: Class 1: excess: over 53 weeks posting in one employment: nil posting in other employment(s)
  1. Refunds: Class 1 NICs: contents
  2. Refunds: Class 1: NICs paid in error: Error occurred within current tax year

NIM37013 | Refunds: Class 1: NICs paid in error: Error occurred within current tax year

From HM Revenue & Customs · National Insurance Manual

All errors which come to light within the current tax year should be corrected by the employer in accordance with the instructions contained within the CWG2 ‘Employer’s Further Guide to PAYE and NICs’ and NIM11530.

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