Refunds

If you have overpaid National Insurance during the current tax year you will need to contact your employer.

If you have overpaid National Insurance in a previous tax year please apply in writing to us detailing the following:-

• your National Insurance number
• why you overpaid
• which tax year or years you overpaid in
• how much National Insurance you paid in the tax year or year
  
  

There’s no time limit for claiming if you overpaid because you had more than one job. See further details on Deferment.

You must claim the refund within 6 years if you overpaid because:

• you shouldn’t have paid National Insurance, for example you’re over State Pension Age
• You paid the wrong rate
• Your employer made a mistake

You may be able to claim after this deadline if you have a reasonable excuse.

You may be entitled to a Class 2 National Insurance refund where you were not liable to pay this class of National Insurance. For example, this could be where you have ceased self-employment during the year and not informed the Division.

You will need to apply in writing to the Division detailing the following:

• your National Insurance number
• why you overpaid
• which tax year or years you overpaid in
  
  

You must claim the refund within 6 years of the year you have overpaid.

Class 3 contributions are voluntary payments that can be made to ensure no gaps in your National Insurance record. If you wish to have these refunded back to you then you will need to apply in writing detailing the following:

• Your National Insurance number
• Why you want a refund
• The tax year(s) you want a refund for

Please note that having Class 3 payments refunded may affect your Manx State Pension amount.

A claim for a refund of Class 3 Contributions should be submitted to the Division no later than 6 years following the year it was paid for. i.e. paid Class 3 for 2018/19 would need to be claimed before 2024/25.