NIM11534 - Class 1 NICs: reporting NICs in RTI: recovery of primary NICs from the employee
Paragraphs 6 and 7 of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
An employer may deduct the value of the primary NICs due to be paid from an employee바카라 사이트™s earnings.
If an employer fails to deduct the correct amount of primary NICs at the time the payment of earnings is made, then the employer may deduct them from a subsequent payment of earnings provided the following conditions are met:
- the employer can prove that the under-deduction was a result of an error made in good faith
- the extra deduction is no greater than the amount due from the subsequent payment
- the deduction can only be made during the tax year the mistake occurred, or the following tax year.
See also NIM01022 for when employees become liable for their own NICs.