DANSP31700 - Notices of decision: Wording of National Insurance contributions liability decisions: Primary only Class 1 National Insurance contributions due in direct collection cases

Where there is no liability for secondary Class 1 National Insurance contributions (NIC) but the earner is liable to pay their own primary Class 1 NIC, (known as direct collection cases, see PAYE20090), as the employer is not affected by the decision because there is no liability for secondary NIC, do not put the employer바카라 사이트™s name in the decision.

In cases where a person has other employments in the same period covered by the decision, which are not in dispute, ensure this is explained in a covering letter. Ensure the letter makes it clear which employment is involved. If the employee argues that the decision is invalid see DANSP41300 and DANSP41400.

Example

'My decision is that:

You are liable to pay primary Class 1 contributions for the period from 6 April 2018 to 5 April 2021.

The amount you are liable to pay in respect of earnings paid to or for your benefit is £8,457.34.

The amount you have paid in respect of those earnings is £0.00.'