CJSA and insuficient Ni contributions

Hi all,

I have come across a case where the client worked in 2 jobs over the tax year 08. in the bundle the JC+ printout gives total earnings factor of £3144 but the client has produced all wage slips for the period (total earnings for NI £6304)and it looks like second employer isnt regestering on JC+ system.

Anyone had any experience of this? Can we simply point out the discrepency and ask for a revised decision? Should the client be penalised if the company they worked for appears to heav poketed her contributions?

Regards

The wage slips may be evidence of NI contributions deducted and not passed on.

As such they should be accepted as paid and added to the record.

It’s not a quick process from memory but itmay be different now.

The manual below maybe of help.

http://www.hmrc.gov.uk/manuals/danspmanual/index.htm

You may want to appeal both decisions but really the CJSA one could be corrected as a mistake as to fact once the NI decision is changed.

I’d appeal both submitting copies of the wage slips as further evidence.