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  • Overpaid National Insurance

    Due to a mistake by the HR department, my employer mistakenly overpaid a significant amount of salary (below the upper limit) in March 2024 and they have deducted the same amount of payment from my April 2024 payroll. As there is a different class 1 NIC rate in two months, this has resulted in an overpayment of class 1 primary NIC. Could I request HMRC for a refund? Or should the employer adjust from their side?