Under the national insurance legislation, the employee is obliged to make full contributions initially, and to reclaim any amount in excess of the annual maximum (see E8.266) from HMRC at the end of the year, no interest being payable on the reclaimed amount. For details of interest that is payable to the employer though, see E8.907.
Where the individual's contributions exceed this maximum, they can reclaim the excess from their employer or via HMRC (see the GOV.UK website ('Claim a National Insurance refund: Class 1')). If the individual claims the refund from HMRC, they must do so in writing and include the information listed
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Web page updated on 17 Mar 2025 13:36