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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: employers who pay tax centrally

NIM37015 | Refunds: Class 1: NICs paid in error: employers who pay tax centrally

From HM Revenue & Customs · National Insurance Manual

All employers who pay tax centrally to Public Departments, Cardiff, pay NICs centrally - to Central Payments Section within PT Operations. These employers will correct any mistakes themselves, even if the wrongly paid NICs are for a past year.

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