NI reclaim

anuarun

Can anyone please advise me on how to go about reclaiming the National Insurance?

I've had a second job for past two years and paid NI through both my employers (through PAYE) simultaneously.

Is there any possiblility to reclaim the amount?

Are there any informative websites available?

Please guide me.

Reagrds,
AA

isasmurf

National Insurance is treated independently on both jobs. Unlike income tax, with NI you get an allowance with both jobs so it is unlikely you will be due to a refund.

However, if you believe you are then contact the National Insurance Contributions Office at this address

CIS

Best bet is to ring HMRC National Insurance Contributions Office and ask them, its better than finding out from a3rd party, and they'll be able to give you any forms you need.

Ring HMRC on 0191 2135000

Milarky

With a second job the tax may have been too much (but only if your earnings in your 'main' job - the one holding your P45 details - were below your personal allowance plus 10% tax band.) It is possible you may be due a refund of income tax - and you have six years to follow that up - which a very straightforward matter of contacting any local tax office/call centre and they will post you a claim form. You would send your two job's certificate of earnings - the P60 and they just aggregate the amounts and work out what tax you would ahve paid if this was one set of earnings.

On national insurance, it is possible that a mistake was made - but unlikely such, as isasmurf has pointed out, you get an extra 'personal allowance' against NI for second jobs (nothing to pay for the first £97pw) which you can't get against a income tax and anyone with two jobs, paying the 'correct' amount will end up paying less in NI than earning the same in a single job.

Sometimes an employer wrongly attributes too much earnings to a particular pay period and this causes the NI paid to be greater than if the earnings were spread across the actual periods for which it was earned. In this case - assuming you are still with the employer you have to 'put it to them' that they have made a mistake and, if they agree, they [rather than HMRC] will adjust your NI - effectively a refund. This was my experience once. The tax office may speak to the employer but the employer is responsible for the adjustment as they are for the deductions being correct in the first place.

Chi_2

Hm, interesting. I'm in this situation for last tax year, as I have overpayed by about £500 due to a second PAYE employment during 05/06.

All that has been said is correct, but do remember that it is also the case that you only pay 11% NIC up to 53 weeks worth of the UEL (and 1% above that) on the combined sum of Class 1 and 4 contributions. Since each job will calculate them seperately, it is possible that you have overpayed if the second job is paying over the ET (since it will be contributing at 11%, regardless of what it should be).

As has been mentioned, write to the NIC Office enclosing your P60's and explaining your situation. They'll do the maths.

Finally, if you already earn up to the UEL in your first job, you can apply for a deferral in these following years. Sadly, I earn just below the UEL, so no good for me