Correct an employee’s overpaid National Insurance contributions
National Insurance rates changed on 6 November 2022. As a result, you might need to make a correction to National Insurance contributions.
This tool is also available in Welsh (Cymraeg).
You can use this tool if you’re an employer and both of the following are true:
- you paid your employee on or after 6 November 2022
- your payroll software had not updated to use the new National Insurance rate when you made the payment