NIM38502 - Refunds: Class 2, 3 & 4 NICs: Minimum refund levels

Regulation 52 of the Social Security Contributions Regulations 2001

Contribution Class	Minimum Refund
Class 1 and 2 NICs paid in excess of the annual maximum	One fifteenth of a standard rate contribution, payable on earnings at the current weekly upper earnings limit (UEL) for primary Class 1 NICs for the last, or only, tax year for which the contributions were paid
Class 3 NICs	No minimum refund
Class 4 NICs	More than 50 pence

See also NIM38503 covering the ‘small refunds level’