The employer contribution rate for category M was zero percent whilst category A was 13.80 percent, a vast difference.
They questioned: “Am I right in saying that I have been completely missing out on the National Insurance contribution from my employer? Am I able to claim this back at all? Does anyone have any advice on how I can handle this at all?”
If incorrect tax deductions are made, whether that’s overpaying or underpaying, due to being in the wrong category employers must correct it and can do so by updating the figures in their next Full Payment Submission.
More information on this can be found on the Government’s website.