Application for deferment of payment of Class 1 National Insurance contributions (CA72A)
13 April 2016
If an employee has more than one job and expects to pay primary Class 1 NICs on earnings of at least:
- £827 each week, (£3,583 each month) throughout the whole tax year in one job
- £982 each week, (£4,255 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.
Application can be made on form CA72A or online through a Government Gateway account. Whilst it is recommended that application is made as soon as possible before 6 April 2016, HMRC will accept applications up to 14 February 2017.
Help and advice on deferment is available:
- By telephone to Deferment Services on 03000 560 631
- Or by post to:
National Insurance Contributions and Employers Office
HM Revenue and Customs
If HMRC allow an employee to defer they will let you know:
- Which employer will have to pay Class 1 NICs with (the main employer(s))
- Which employer(s) you can defer payment with and will send the deferring employer(s) a deferment certificate that asks them to deduct at the additional Class 1 primary percentage rate of 2% on all earnings above the PT during the 2016 to 2017 tax year.
The employer will also be asked to adjust their records to reflect the deferment table letter in use and, if applicable provide a refund of any over deductions during 2016-17.