NIM01020 - Class 1 structural overview: deferment of employee (primary) NICs

Regulation 21 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

An employee can apply to 鈥榙efer鈥� paying some of their primary NICs (see NIM01001) for any tax year except that in which they reach State pension age if they:

  • have more than one employment; and
  • expect to pay enough NICs in one or more of their employments to reach the annual maximum (see NIM01009).

Guidance on the deferment arrangements can be found at NIM01180.