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Posted Sun, 19 Mar 2023 13:38:20 GMT by
Hi, I am from India and moved to UK on a job secondment in Nov 2018 and moved back in Nov 2021. While in UK, I made National Insurance contributions (except for the first 12 months which were exempted). I wanted to understand if I can claim the National Insurance contributions back as I'm no longer in UK nor a citizen of any of the European countries which might have a social security agreement with UK. Thanks.
Posted Thu, 23 Mar 2023 13:58:15 GMT by HMRC Admin 25
Hi Akhilesh

Any National Insurance contributions that have been paid because you were working and liable to pay them, cannot be refunded.  

If you think you have paid the incorrect amount you can write to us and we will look at your National Insurance record. 

National Insurance: general enquiries

Thank you. 
 
Posted Fri, 03 Nov 2023 10:50:12 GMT by
I resigned my employment unexpectedly on the 19th September giving 4 weeks notice as per contract. My employer said not to come back in but I would be paid the 4 weeks due plus holiday owed. They paid me in September giving my leaving date on P45 as 19th Sept so I paid 4 times the amount of NI and student loan than if they had put leaving date as 19th October. We’re they correct in doing this or should I apply for a refund of NI? Many thanks
Posted Fri, 10 Nov 2023 11:16:43 GMT by HMRC Admin 20
Hi SSmithie,
The leaving date reported should be the date your contract has ended.
If your contract ended on the 19th September, then they were correct to apply that date.
Any payment made after then, would be classed as a payment after leaving.
If you were being paid your final earnings, including holiday pay, the national insurance contributions should have been worked out using the usual earnings period, current contribution rates and limits at the time of payment and your usual category letter.
Further guidance can be found in the CWG2, section 1.14: 2023 to 2024: Employer further guide to PAYE and National Insurance contributions
Thank you.
Posted Thu, 01 Feb 2024 10:33:31 GMT by
If your birthday falls mid month, once you reach pensionable age, should your NIC Class 1 contributions stop from the day of your birthday or from the end of that month?
Posted Fri, 16 Feb 2024 08:01:54 GMT by HMRC Admin 25
Hi Rzzr,
If you are monthly paid and you reach State Pension age mid-month, it will depend on your pay date whether you pay National Insurance contributions in that month or not.
You are not liable to pay Class one National Insurance contributions after you reach State Pension age.
For example, if you reached state pension age on 24th January 2024, and your pay date is 31 January 2024, you will not pay National Insurance contributions for the whole month because you were over State Pension age on your pay date.
If you reached state pension age on 24th January 2024 and your pay date is 15 January 2024, you will pay National Insurance contributions for the whole month because you were under state pension age on your pay date.
Thank you. 


 

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