Deferment of payment of class 1 NICs (CA72A)

15 March 2022

The 2022 to 2023 version of form CA72A has been made available online, alongside guidance notes.

The form should be used to apply to defer payment for the tax year spanning from 6 April 2022 – 5 April 2023 only, and applications can be made either online or by post.

To apply online, a Government Gateway user ID and password are required. A user ID can be created during the application process if an individual does not already have one. To apply by post, the relevant form should be printed, completed by hand, and sent to the address provided on the form.

Alternatively, to allow Her Majesty’s Revenue and Customs (HMRC) to liaise with a third party, a form 64-8  ‘Authorising your agent’ must be completed and submitted.

It is a legal requirement for an employee to meet all their National Insurance contribution (NIC) liabilities in all of their employments, unless they have more than one job and expect to pay primary Class 1 NICs on earnings of at least:

•    £967 each week (£4,189 each month) throughout the whole tax year in one job
•    £1,157 each week (£5,012 each month) throughout the whole tax year in two or more jobs

In these scenarios, the employee can request to defer paying a portion of their Class 1 NICs in any other job(s) they have, until HMRC can correctly calculate the amount of NICs due after the end of the following tax year.

The guidance incorporates information about the temporary increase to NI thresholds that will be implemented in tax year 2022/23. It explains that even if a class 1 deferment is granted, individuals will be required to pay class 1 NICs at the percentage of 3.25% on all earnings above the primary threshold. 

Full details are available on GOV.UK.


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