# The Social Security (Contributions) Regulations 2001, Regulation 52A: Return of contributions paid in excess of maxima prescribed in regulation 21

Extent: E+W+S+N.I.

(1) This regulation applies if there has been a payment of contributions in excess of the maximum determined in accordance with regulation 21 (annual maxima for those with more than one employment) in the particular case.
This regulation is subject to regulations 51, 52 and 57.
(2) If this regulation applies, an application may be made to the Board, in writing or in such form and by such means of electronic communications as may be approved for the return of so much of the payment of contributions as exceeds the maximum determined in accordance with regulation 21 in the particular case.
(3) On the making of an application under paragraph (2) the Board shall, subject to the following provisions of this regulation, return so much of the contributions actually paid by the earner as exceeds the maximum determined in accordance with regulation 21 in the particular case.
(4) Paragraph (3) does not require the return of—
(a) a payment of Class 1 or Class 2 contributions unless the amount to be returned exceeds 1/15 of a contribution at the primary percentage payable on earnings at the upper-earnings limit in respect of main primary Class 1 contributions prescribed in regulation 10 for the last or only year in respect of which the contributions were paid;
(b) a primary Class 1 contribution to which regulation 3 of the Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996 (purposes for which primary Class 1 contributions paid in error are to be treated as properly paid) applies.
(5) Contributions to which this regulation applies shall be returned in the following order—
(a) primary Class 1 contributions at the reduced rate;
(b) Class 2 contributions;
(c) primary Class 1 contributions at the main primary percentage.
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) Contributions paid by a secondary contributor on behalf of any person in excess of the amount specified in regulation 21—
(a) if they are not recovered from that person by the secondary contributor, may be returned to the secondary contributor; and
(b) if they are recovered by the secondary contributor from that person may be returned—
(i) to that person; or
(ii) with that person's consent given in writing or in such form and by such means of electronic communications as may be approved, to the secondary contributor.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/52A (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-52A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.