NIM11515 - Class 1 NICs: reporting NICs in RTI: what is an RTI employer?

Paragraph 1 of Schedule 4 to Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

An 바카라 사이트śemployer바카라 사이트ť is the secondary contributor, determined by legislation (see NIM11516).

In some cases, the employer바카라 사이트™s responsibilities might lie with either:

  • the employee (see NIM11575), or
  • an employer who is not in the UK (see NIM33120).

From 6 October 2013, all employers with NICs liability are RTI employers and should report NICs data in real time.

An employer who needs to report NICs through RTI should register as an employer with HMRC through normal channels.

For paper filers see NIM11565.