NIM01020 - Class 1 structural overview: deferment of employee (primary) NICs

Regulation 21 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

An employee can apply to ‘defer’ paying some of their primary NICs (see NIM01001) for any tax year except that in which they reach State pension age if they:

• have more than one employment; and
• expect to pay enough NICs in one or more of their employments to reach the annual maximum (see NIM01009).

Guidance on the deferment arrangements can be found at NIM01180.