PAYE54295 - Employer returns: regulation 80 determinations: national insurance contributions - section 8 decisions

National Insurance contributions may also be due on earnings but Regulation 80 only provides for recovery of tax.

Any National Insurance contributions may be recovered by a decision under Section 8 of the Social Security Contributions (Transfer of Functions) Act 1999.

• You should deal with any related NICs liability at the time the determination is considered. ECH22092 explains the background and ECH22093 explains the process for the SAFE nominee to follow.