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National Insurance Contribution (NIC) overpayments do arise. The extent to which overpaid NIC can be refunded, and the mechanism for reclaiming, depend on the circumstances which gave rise to the overpayment.Class 1 overpayment: employer error
Primary Class 1 contributions are payable by employed earners, while employers pay secondary Class 1 contributions.
Where an employee has overpaid Class 1 NIC because of a mistake made by their employer, the employer will normally be able to refund the overpaid contributions at the next pay day. If the employer is unable to sort out the refund, the employee should write to HMRC after the end of the tax year, stating:
Their National Insurance number
Why the overpayment arose
The tax year or tax years for which there is an overpayment
Tax and NIC paid in the tax year for which a refund is sought (include a copy of the P60)
An explanation of why the employer is unable to make the refund.
The application should be sent to:
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