National Insurance and Multiple Jobs

during the tax year 2022, I was employed by three companies. (Company three acquired company two, hence three employers). the acquiring company does not keep detail records of national insurance payments from previous years. My hmrc record shows my payment in total, Based upon similar situation from 2023 there is no doubt a refund is due. HMRC will not issue a refund until I personally uncover the precise details of each company and the amount I paid to each company in national insurance . HMRC has its information and because I am unable to provide exactly the same data as on your systems you are refusing to rebate the overpayment. Why does HMRC require me to uncover the precise details of each company's payments, when you have that information already? As I am unable to get this this data it simply amounts to HMRC withholding over payments of national insurance. Please explain how this can be reasonable or even lawful?

Hi saltytowers salter,

HMRC need you to confirm this information because we need to check that the information on our records is correct before issuing a refund.
You can find details of the National Insurance contributions that you have paid in previous years, on your P60 or final payslip.
If you don’t have these documents, you should write to the Payment Reconciliation Team and confirm all of your employments for the tax year that a
refund is due, and explain in your letter that you are unable to obtain the amount of National Insurance contributions you have paid.  
The address to write to is:
Payment Reconciliation Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN

Thank you.

Can you please advise how NI is calculated if I have three (non exec) jobs that each pay more than the threshold. I fear I have been overcharged for 21/22 and 22/23. But no calculation has been provided by HMRC. Thank you

Hi Adrian Belton,
Class1 National Insurance is taken in employment currently at maximun 12% if the employee earns above the thresholds in single employment.
This potentially can increase on the other job depending on the amounts involved.
These thresholds depend on how you are paid - weekly, twice weekly, monthly, or yearly and the National insurance category rate that you as a person fall into.
National Insurance rates and categories:
National Insurance rates and categories
On your payslips a National Insurance category should be displayed.
National Insurance rates and categories
If multiple jobs are undertaken if is wise to inform the main employer, they will be deducting the full National Insurance where it applies, and the other jobs deduct NI at a lower rate.
However, if all three jobs are low paid and not enough to cover National Insurance then unfortunately the sum of all employments are not added together as if in single employment.
You can currently check you national insurance on gov.uk against your wage slip:
 NICS Calculator
I would however advise, that if you were either due a refund of Class1NIC we will write out to them on  CA4361 letter after we receive and process the P60’s/P45’s for all employments in the tax year.
You can either call us or return the CA4361 letter with evidence we will have requested.
If no CA4361 has been issued you thinks they are due a refund, you can write into us after the end of the tax year:
PT Operations Northeast England
HMRC
BX9 1AN
sign the letter and include.
•    why they think you have overpaid.
•    which tax years and which class of NICs are overpaid
•    Your National Insurance number.
•    If employed - a P60 or statement from your employer or employers showing NICs deducted from wages during the tax year.
The best thing to do is to call  HMRC National Insurance helpline on 0300 200 3500 and we can have a look at your account.
Thank you.