Freeport status is a special National Insurance (NI) category that provides NI relief for eligible employees working in designated Freeport sites. This is typically managed by assigning the correct NI category letter (such as "F", "I", or "S") to the employee from the appropriate start date.
What you should do if you need to backdate or correct NI:
Example changing Freeport Status.
Backdating the Change
If you need to apply Freeport status retrospectively (i.e., for previous pay periods in the current tax year), you will need to:
- Re-open the relevant payslips for the affected periods.
- Update the NI category letter to the appropriate Freeport category for those periods.
- Re-finalise the payslips so that the correct NI calculations are applied.
- Submit any necessary corrected RTI submissions to HMRC.
RTI Submissions:
- After making changes, ensure that any amended pay periods are included in your next Full Payment Submission (FPS) to HMRC so that they have the correct information.
Important:
Always keep a clear record of any changes made and ensure that you only submit corrected information once to HMRC to avoid duplication.
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