a client has had a demand for additional NI contributions for one of their employees
it transpsires that the client had the date of birth incorrectly recorded and had the employee down as a category C rather than an A
the employee was only employed for around 4 months and has left
as the client has in effect overpaid the employee by the value of NI contributions, my question is two fold:
- is the client liable to pay the deductions or
- should the employee be liable to pay the deductions
- if 1 is yes, can the client recover the overpayment from the employee?