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    1. Home
    HMRC internal manual

    National Insurance Manual

    From:
    HM Revenue & Customs
    Published
    11 April 2016
    Updated:
    13 May 2025 - See all updates
    1. Back to contents
    2. NIM01000CO

    NIM11500 - Class 1 NICs: reporting NICs in RTI: contents

    1. NIM11505
      General information
    2. NIM11510
      Pilot year 2012 to 2013
    3. NIM11515
      What is an RTI employer?
    4. NIM11516
      Secondary contributor
    5. NIM11520
      When to report NICs data for RTI: "on or before"
    6. NIM11521
      When to report NICs data for RTI: Salary Advance Payments
    7. NIM11525
      NICs data items
    8. NIM11530
      Correction of errors under RTI: general
    9. NIM11531
      Correction of errors under RTI: in year
    10. NIM11533
      Correction of errors under RTI: closed tax years
    11. NIM11534
      Recovery of primary NICs from the employee
    12. NIM11545
      Reporting aggregated earnings: general approach
    13. NIM11550
      Class 1 NICs: Reporting NICs in RTI: Reporting aggregated earnings 鈥� further information
    14. NIM11565
      Paper filers
    15. NIM11575
      Direct collection schemes
    16. NIM11580
      Employers reporting dates of payment and date of calculation 鈥渙ut of sync鈥�: reporting period not aligned with payment dates
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