NIM37000 - Refunds: Class 1 NICs: Contents
| NIM37001 | General |
| NIM37002 | Minimum refund level |
| NIM37003 | Time limits for applications |
| NIM37010 | Annual maximum |
| NIM37011 | Primary NICs paid by employer but not deducted from employee |
| NIM37012 | When NICs may be correctly paid above the annual maximum |
| NIM37013 | NICs paid in error: Error occurred within current tax year |
| NIM37014 | NICs paid in error: Error occurred within recently ended tax year |
| NIM37015 | NICs paid in error: Employers who pay tax centrally |
| NIM37016 | Retrospective change of employment status from employed earner (Class 1) to self-employed (Class 2) |
| NIM37017 | Retrospective change of employment status from self-employed (Class 2) to employed earner (Class 1) |
| NIM37100 | Refund of NICs paid on contractual maternity pay |
| NIM37101 | Excess: Over 53 weeks posting in one employment: Nil posting in other employment(s) |
