NIM17040 - Class 1A National Insurance contributions: Refunding Class 1A NICs: Monetary limits

Regulation 52(1) and 55(1) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

A refund of Class 1A NICs can only be considered if the net overpayment is more than £0.50. There is no upper limit on the amount of a Class 1A NICs that can be refunded.

Any person who has overpaid Class 1A NICs is entitled to seek a refund providing the overpayment is £0.50 or more.