Reclaim NI contribution

I have retired and received one pay in the new tax year, The gross pay was not enough to make the NI threshold. However I was charged £350 NI contribution on that one pay. As I will not earn any more this tax year, except pension earnings, can I apply to get the NI contribution refunded.?

Hi M,
If you believe you have been overcharged National Insurance in the current tax year, we cannot issue a refund as we are still in the tax year, you must contact your employer / ex-employer to request a refund.
If you believe you have been overcharged in a past tax year however you can write into:
Payment Reconciliation Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
With a letter supplying the below details:
•    why you think they have overpaid
•    which tax years and which class of NICs are overpaid
•    your National Insurance number
•    a copy of a P60 or statement from your employer or employers showing NICs deducted from wages during the tax year
•    the bank account name, sort code and account number for any refund due to be paid into
Thank you.

Hi, I'm not HMRC Admin but there are no yearly limits for NI unless you are paid annually or a director of your own company. If you are paid monthly then it is the monthly limit you need to look at. If paid weekly then the weekly limit, and so on. I believe your pay is over the weekly/monthly limit but you are trying to apply the annual limit to it so it is causing you to think you've overpaid.

The way I was looking at it was that I will only receive one pay this tax year as I have retired. As I will not get to the threshold that attracts NI, by the end of the tax year, should I have paid any NI Maybe I just have to wait until the end of this tax year.

Hi M,
You would not pay voluntary National Insurance contributions for the tax year in which you reach UK State Pension Age.  If you have a Personal Tax Account you may wish to check your entitlement to a State Pension.  If you have any queries about your pension please all the Future Pension Centre on 0800 731 0175 and they will be able to help you.
Thank you.