NIM37012 - Refunds: Class 1: When NICs may be correctly paid above the annual maximum

HMRC cannot refund NICs paid correctly above the annual maximum for a single employment. For example, a monthly paid employee paid on the first Friday in every month may receive 13 monthly payments in a particular tax year. Such instances will be rare, occurring once every 24 years, and the contributor gets benefit entitlement from the payments.