NIM37000 - Refunds: Class 1 NICs: contents

1. NIM37001

   General
2. NIM37002

   Minimum refund level
3. NIM37003

   Time limits for applications
4. NIM37004

   Reasonable excuse
5. NIM37010

   Annual maximum
6. NIM37011

   Primary NICs paid by employer but not deducted from employee
7. NIM37012

   When NICs may be correctly paid above the annual maximum
8. NIM37013

   NICs paid in error: Error occurred within current tax year
9. NIM37014

   NICs paid in error: Error occurred within recently ended tax year
10. NIM37015

    NICs paid in error: Employers who pay tax centrally
11. NIM37016

    Retrospective change of employment status from employed earner (Class 1) to self-employed (Class 2)
12. NIM37017

    Retrospective change of employment status - application of Section 61A SSCBA 1992
13. NIM37018

    Retrospective change of employment status - application of Regulation 59 SSCR 2001
14. NIM37019

    Retrospective change of employment status from self-employed (Class 2) to employer earner (Class 1)
15. NIM37050

    NICs paid in error: Employer paid at the non-contracted-out rate instead of at the contracted-out rate - Contents
16. NIM37100

    Refund of NICs paid on contractual maternity pay
17. NIM37101

    Excess: Over 53 weeks posting in one employment: Nil posting in other employments(s)