Repayments due to an employer
Contributions made by the employer on the employee's behalf and not recovered by him from the employee may be returned to the employer. This is so whether the contribution was made in error (E8.308) or is simply 'in excess of the amount prescribed' (ie, the annual maximum, see E8.266)1. Any contribution which has been recovered from the employee can only be returned to the employer with the consent of the employee (given in writing or in such electronic form as may be approved by HMRC, see E8.249E)2. There is a de minimis provision under which no refund is made if it is less than the equivalent of one-fifteenth of a single Class 1 contribution payable at the employee's rate on earnings at the upper earnings limit for the latest year to which
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