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Where any National Insurance contribution (other than a Class 4 contribution – see above) has been paid in error, the amount so paid is repayable, provided that it exceeds, in the case of a Class 1 contribution, the de minimis limit of one-fifteenth of a single weekly contribution at the main primary percentage on earnings at the upper earnings limit for the last or only year to which the refund relates, see E8.267.

In the case of a Class 1A, Class 1B contribution¹, or as noted above, a Class 4 contribution, the minimum is 50p.

'Error' means, and means only, an error which is made at the time of the payment and relates to some past or present matter². Examples of the type of refund arising from an error are incorrect information supplied by official sources, mathematical mistakes and human error³. A mistake as to the correct categorisation of an earner would also constitute such an error. A claim for repayment must be made in writing, or in such