NICs

peter.spence

My wife became eligible for her state pension last September.

As she continued in employment she deferred the pension.

She obtained a certificate to give to her employer so that they would no longer deduct NICs from her salary.

There was a delay and some 4 months elapsed before the deductions were ended. This left an over payment of NICs which her employer has just rectified. They have refunded all NICs paid since April 2012.

Is this correct?

Peter

molerat

No, NICs are payable up to SPA not the beginning of the tax year.

xylophone

http://www.hmrc.gov.uk/pensioners/paying-making.htm
"What happens at State Pension age?
Once you're over State Pension age you don't have to pay Class 1 or Class 2 National Insurance contributions. If you carry on working you'll only have to pay them on any earnings that were due to be paid to you before you reached State Pension age"