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Posted Mon, 23 Oct 2023 11:52:37 GMT by iain.p
Re 2022 / 2023 Tax year. I paid a total of £1041 Ni in the 1st 5 month of the tax year via PAYE, and then didn't pay any more for the last 7 months of the year (Class 1) i believe that the threshold is £123 weekly or £6396 annually or £533 monthly, So as i fall (annually) way under the threshold, am i due a refund?. Any assistance appreciated, thank you
Posted Wed, 25 Oct 2023 09:03:40 GMT by HMRC Admin 20 Response
Hi iain.p,

Sorry I don’t have very much information about your query but I wonder if you reached pension age after month 5 of the 2022-2023 tax year.  If this is the case then your employer would have been right to deduct class 1 contributions from your salary until you reached pension age.  After you reach pension age your employer should stop deducting these contributions from your salary.
If you have not reached pension age then please check with your employer as to why they stopped deducting the contributions from your salary.

Thank you.
Posted Thu, 26 Oct 2023 08:33:12 GMT by iain.p
HMRC Admin 20 Thank you for your reply, My age is 55, and ceased working due to ill health in the tax year 2023/2024. During the tax year 2022 / 2023, the sum of £1041 was deducted in Ni, which was taken from my Occupational sick pay in the 1st 5 months of the tax year. i was monthly paid, and grossed £15669 the relevant amount of tax was deducted, however an an annual basis i paid too much Ni, but on a monthly basis it was charged correctly on the payments i received (month 1-5) so based on the annual Ni paid, i should be due a refund? Any help appreciated. Thank you.
Posted Wed, 01 Nov 2023 12:43:58 GMT by HMRC Admin 20 Response
Hi iain.p,
National Insurance contributions are calculated and deducted on a weekly or monthly basis, they are not calculated on an annual basis.
If your monthly deductions are correct, you will not be due a refund.
Please see National Insurance rates and earnings thresholds here -National Insurance: introduction How much you pay 
Thank you.
Posted Thu, 02 Nov 2023 08:00:43 GMT by iain.p
Thank you for explanation. Kind Regards Iain

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