Claiming back NI contributions

BBen

Can anyone advise me if its possible to claim back NI contributions as 'overpayments'.

I'm on a low income and usually pay very little NI each month but twice this year my employer has managed to pay me late, thus getting no pay one month and then double the usual amount the next month - resulting in me paying a lot more NI than if they had paid me on time.

Thanks in advance

agrinnall

The page that covers reclaiming overpaid NI is here

http://www.hmrc.gov.uk/ni/refunds-complaints/claimback.htm

However, I can't see that your circumstance is one that's covered, so you might be out of luck. Hopefully someone with greater knowledge than me can clarify.

chrisbur

The following is from CWG2(2013) Employer further guide to PAYE and NIC....
http://www.hmrc.gov.uk/guidance/cwg2.pdf
On page 31
"Working out NICs for employees not paid
on their usual payday
Take the following action if you pay employees on a day
other than their usual payday, for example, you bring the
payday forward because of a bank holiday or you pay two
months’ salaries together to employees who submit their
timesheets late. If the actual date of payment and the
usual payday are:




• in the same tax year – treat the early or late payment as
if it had been made at its usual time.
Example
Two separate weeks’ wages for weeks ending
7 June and 14 June are paid on 14 June. Work out
NICs separately on each week’s payment. Record the
NICs information for the late 7 June payment on the
employee’s form P11 on the line covering 7 June."


I have underlined part of the example above which if apart from referring to weekly rather than monthly as is your case is exactly what has happened to you and your NI was not worked out as it says it should be.
Sadly not all who do payroll actually read these manuals.
If the error occurred this tax year you would need to contact your employer in the first instance and if they are not prepared to correct or if an old year then HMRC.
I would just warn that this might annoy your employer only you can decide if the benefit outways any problems this may cause.

BBen

Thank you! I will pursue this with my employer.