NIM38503 | Refunds: Class 2, 3 & 4 NICs: Small refunds level

The small refund level only applies to a combination of Class 2 and Class 1 NICs paid in excess. The small refunds level is half of the current weekly LEL and not the weekly LEL for the year which the refund is being claimed. If a refund is less than the small refunds level, the Department does not invite a refund but a refund is available if the contributor asks for it.