Deferment of payment of Class 1 NICs (CA72A)
30 January 2019
The 2019 to 2020 version of form CA72A and accompanying notes have been added to GOV.UK.
An employee must meet all their National Insurance contribution (NIC) liabilities in all of their employment, however, if an employee has more than one job and expects to pay primary Class 1 NICs on earnings of at least:
· £962 each week, (£4,167 each month) throughout the whole tax year in one job
· £1,128 each week, (£4,886 each month) throughout the whole tax year in 2 or more jobs
then they can ask to defer paying some of their Class 1 NICs in any other job(s) 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 2019 to 5 April 2020 an employee can:
· Use the online service (sign-in or set up a government gateway account)
· Print, fill in form CA72A by hand and post to HM Revenue and Customs
· Authorise a third party to act on their behalf by filling in form 64-8.
Full details are available on GOV.UK.