NIM01020 - Class 1 Structural Overview: Deferment of employee (primary) NICs

An employee can apply to ‘defer’ paying primary NICs (see NIM01001) for any tax year except that in which they reach State pension age if they:

• have more than one employment; and
• expect to pay enough NICs in one or more of their employments to reach the annual maximum (see NIM01009).

Guidance on the new deferment arrangements from 6 4 2003 introduced as a result of the changes to primary Class 1 NICs from 6 April 2003 can be found at NIM01180.