Return of contributions paid in error

(1) Subject to the provisions of Regulation 3 and of this Regulation, any contributions paid by a person or his employer under the erroneous belief that the contributions were payable by such person or in respect of him by his employer, shall be returned by the Board to that person or to his employer, as the case may require, if application to that effect is made in writing to the Board within the appropriate time specified in paragraph (4) of this Regulation. (2) In calculating the amount of any repayment to be made under his Regulation to such a person or an employer, there shall be deducted– (a) in the case of employer’s contributions and contributions as an insured person, the amount of any contributions paid under erroneous belief as aforesaid which, under the provisions of Regulation 3, have been treated as paid on account of other contributions; and (b) in the case of contributions as an insured person, the amount, if any, paid to that person (and to any other person on the basis of the erroneous belief) by way of benefit which would not have been paid had the contributions (in respect of which an application for their return is duly made in accordance with paragraph (4)) not been paid in the first instance: Provided that if the amount of benefit mentioned in this subparagraph exceeds the amount of contribution to be refunded to the insured person under paragraph (1), such excess shall be deducted from any amount of contribution refundable to the employer under the said paragraph. (3) Contributions erroneously paid by an employer on behalf of any person and not recovered from that person may 44 Social Security be repaid to the employer instead of to that person, but if so recovered may be repaid to that person, or with his consent in writing, to his employer. (4) A person desiring to apply for the return of any contribution or part of a contribution paid under erroneous belief as aforesaid shall make the application in such form and in such manner as the Board may from time to time determine, and any such application shall be made within two years from the end of the contribution year during which the contribution was paid or such longer time as the Board may allow if it is satisfied that the person concerned had good cause for not applying within those two years.