NIM11515 - Class 1 NICs: reporting NICs in RTI: what is an RTI employer?
Paragraph 1 of Schedule 4 to Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
An “employer” is the secondary contributor, determined by legislation (see NIM11516).
In some cases, the employer’s responsibilities might lie with either:
From 6 October 2013, all employers with NICs liability are RTI employers and should report NICs data in real time.
An employer who needs to report NICs through RTI should register as an employer with HMRC through normal channels.
For paper filers see NIM11565.