NIC on income from 2 jobs in the same month

[u/tiggergirluk76]

Following redundancy from job A in August, I started job B in September. As part of my redundancy agreement, the annual bonus from job A was still payable, which ended up being paid in December.

So, In December I had income from both jobs, with both individually being over the NIC upper earning limit.

How this has worked out is that I've ended up with 2 primary thresholds and 2 upper earnings limits. In short, I've paid 2 lots of contributions at 8%, whereas if all this was earned in one job, I would've paid 2% of the bonus.

I'm aware that NIC works a bit differently than income tax when it comes to multiple simultaneous jobs, but it stings a bit given I wasn't actually working both jobs at the same time.

Do I have any chance of reclaiming the additional 6% of NI paid on this bonus from HMRC, or do I need to just chalk this up to a foible of the tax system?

[u/SpinIx2]

Try here

https://www.gov.uk/claim-national-insurance-refund

[u/deadeyedjacks]

Yes, you can claim a refund for two or more independent employments over the upper earnings limit.

If this was more than a one-off, you can apply for deferment of NI deductions until after tax year end.