ECH7135 - Commencing the Compliance Check: Employer Operates NIC Contracted Out Rate

If the employer is unable to produce the contracting out certificate, when required, you should

• check the position with the NI Services to the Pension Industry (NISPI) team at NICO, Longbenton.

If it is found that the employer has incorrectly used the contracted out rates you should

• give advice for the future
• explain how to make any necessary open year adjustment, and where appropriate
• seek recovery for closed years.