PAYE54295 | Employer returns: regulation 80 determinations: national insurance contributions - section 8 decisions

National Insurance contributions may also be due on earnings but Regulation 80 only provides for recovery of tax.

Any National Insurance contributions disputes will require a decision under Section 8 of the Social Security Contributions (Transfer of Functions) Act 1999.

• You should deal with any related NICs liability at the time the determination is considered and can include any liability by following the instructions at PAYE54095