Guidance
How an employer operates a National Insurance only scheme
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
schemes are set up by an employer when payment of Class 1 National Insurance only is due.
How to register
You should register by phone or post.
Contact HM Revenue and Customs - they鈥檒l arrange for someone to call you back to help you register.
What to report
When completing a Full Payment Summary (FPS), where earnings are subject to NICs only, you must:
- report the 鈥楪ross earnings for NICs in this period鈥� and all appropriate NICs data
- enter zeros in the 鈥楾axable pay鈥� and associated tax fields
- enter code NT in the 鈥楾ax code鈥� field on the FPS as this is a mandatory field
If you realise that you鈥檝e made a mistake and you have included details in the taxable pay and tax fields you should correct the error by entering zeros in the taxable pay and associated tax fields on your next FPS.
Help and advice
Contact the Employer helpline or Customer Operations Employer Office
Updates to this page
Published 22 September 2014