View Full Version : Reclaiming Employer's National Insurance Contributions

19th January 2014, 02:39
Hello all,

for the first two weeks of the tax year 2013-2014 I worked as a contractor using an umbrella company. Immediately afterwards I left the country and have only just returned. My earnings were below the tax-free allowance and as I do not intend to work again until the new tax year I'll be using form P-60 to reclaim all my tax.

My earnings were also below the annual Low Earnings Limit (LEL) for employers national insurance contribution, however it seems my umbrella company deducted a 13.8% contribution under "Additional contributions" as I exceeded the weekly LEL.

Is it possible to reclaim the employers NI contribution or have I misunderstood the rules? If it's possible to reclaim, would I approach my umbrella or HMRC?

Thanks for any advice.

19th January 2014, 09:06
Ni doesnt work on a cumilative basis, save for directors. I do not believe they are reclaimable.

20th January 2014, 08:39
WASBS Employer's national insurance contributions are the responsibility of the umbrella company, as the employer, and they are not cumulative, unlike income tax, so they would not be able to reclaim any payments made