Contributions - Overpayment

Refund Of Overpaid Contributions

National Insurance Contributions Regulation 16 (3) provides for the refund of contributions by the NIBTT. Persons who have overpaid contributions may apply for refund using the NI79 Form.

Where an employer makes an application for refund of contributions, the NIBTT shall require him to submit evidence of overpayment of contributions in respect of the person(s) for whom the erroneous contribution(s) was/were made.

The employer must submit evidence to support his application. Such support will be:

• Copies of the contribution data forms with the NIBTT stamp and receipts to prove that the contributions were paid;
   
• Birth Certificate and affidavit (where necessary) where the age of the insured person gives rise to the refund;
   
• Other evidence that the NIBTT may require – e.g. termination letter, notice of resignation or no pay, half pay etc.
   

• Upon submission of the above evidence of confirmation that no benefit was paid based on erroneous contributions and confirmation by the Authorised Officer, the NIBTT will make the appropriate refund.

Use of National Insurance Forms
Whenever you perform National Insurance functions under the National Insurance Act or Regulations, you must accurately complete the specific National Insurance forms that are designed so that you can give all the information required.

All of these forms are available FREE of charge at any National Insurance Service Centre or are downloadable.