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National Insurance

Volume 885: debated on Wednesday 5 February 1975

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asked the Secretary of State for Social Services what interval will elapse after April 1975 between the payment of national insurance contributions and the refund of excess contributions to a national insurance contributor in multiple employment who pays more than the annual maximum contributions.

Excess contributions for the 1975–76 tax year will be refunded as soon as possible after April 1976. The date of the refund may differ substantially between one case and another, being dependent upon the speed with which the employers concerned submit their end-of-year returns and with which the contributions in question can thereafter be brought to the account of the individual contributor.