188体育

Where you are issuing decisions for a representative sample of employees, see DANSP41500.聽In a letter to the liable secondary contributor:

• tell them the National Insurance contributions (NIC) shown as due in the decision(s) are only part of the NIC聽you consider are due in respect of all the affected employees, and
• request the total unpaid NIC聽in respect of all affected employees.

Example

An employer gave聽two hundred employees a cash bonus, but did not include the bonuses in gross pay for Class 1 NIC. HMRC considers Class 1 NIC聽are due. The employer does not consider that Class 1 NIC聽are due. The unpaid NIC聽amount to 拢5 million. HMRC and the employer agree to select 5 employees as a representative sample for the purposes of issuing decisions and appealing to the tax tribunal.

HMRC decides to issue decisions setting out the total Class 1 NIC聽due and the total NIC聽paid for the tax year in which the bonuses were paid.

Each decision must show, in respect of the named employee, the total NIC聽due for the tax year, which includes

• total NIC聽reported as due for each employee, and
• the NIC聽due on the bonus.

The total NIC聽shown as due on all the decisions less the total NIC聽shown as paid on the named employees鈥� records amounts to 拢145,879.39, which is only part of the 拢5 million HMRC considers has yet to be paid.

In this example, the covering letter needs to tell the employer that 拢5 million is due to be paid and that the 拢145,879.39 included on the decisions is part of that amount.