Application for deferment of payment of Class 1 National Insurance contributions (CA72A)
22 February 2018
The 2018 to 2019 version of form CA72A and accompanying notes have been added to GOV.UK.
If an employee has more than one job and expects to pay primary Class 1 NICs on earnings of at least:
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£892 each week, (£3,863 each month) throughout the whole tax year in one job
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£1,054 each week, (£4,565 each month) throughout the whole tax year in 2 or more jobs
They can make a request to defer paying some Class 1 NICs in any other job(s) they have, until HMRC can calculate the correct amount of NICs due after the end of the following tax year.
To apply for deferment of payment of Class 1 NICs for the period 6 April 2018 to 5 April 2019 an employee can:
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Use the online service (sign-in or set up a government gateway account)
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Print, fill in form CA72A by hand and post to HM Revenue and Customs
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Authorise a third party to act on their behalf by filling in form 64-8