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NIM01000 | Class 1 structural overview: contents

From HM Revenue & Customs · National Insurance Manual

Contents23 entries

  1. NIM01001Class 1 Structural Overview: General
  2. NIM01002Class 1 Structural Overview: Date upon which liability arises
  3. NIM01003Class 1 Structural Overview: Earnings periods
  4. NIM01004Class 1 Structural Overview: More than one employment with the same or different employers
  5. NIM01005Class 1 Structural Overview: The Lower Earnings Limit ('LEL')
  6. NIM01006Class 1 structural overview: earnings brackets
  7. NIM01007Class 1 Structural Overview: Notional primary
  8. NIM01008Class 1 Structural Overview: The Primary Threshold ('PT') and the Secondary Threshold ('ST')
  9. NIM01009Class 1 structural overview: the Upper Earnings Limit (‘UEL’) & the annual maximum
  10. NIM01010Class 1 structural overview: earnings limits & thresholds for pay intervals of other than a week
  11. NIM01011Class 1 structural overview: earnings limits/thresholds and NICs rebate: 2001 to 2002 tax year onwards
  12. NIM01015Class 1 Structural Overview: Who is liable for payment
  13. NIM01016Class 1 structural overview: types of National Insurance contributions: not contracted-out rate NICs
  14. NIM01017Class 1 structural overview: types of National Insurance contributions: contracted-out rate NICs
  15. NIM01018Class 1 structural overview: types of National Insurance contributions: contracted-out rate NICs: NICs rebate
  16. NIM01020Class 1 structural overview: deferment of employee (primary) NICs
  17. NIM01021Class 1 structural overview: Occupational and Personal Pension Schemes
  18. NIM01022Class 1 structural overview: when employees become responsible for paying their own primary NICs
  19. NIM01023Class 1 structural overview: payment of earnings made after employee’s death
  20. NIM01012Class 1 structural overview: earnings limits/thresholds and NICs rebate: 2000 to 2001 tax year
  21. NIM01013Class 1 Structural Overview: Earnings limits/threshold and NICs rebate: 1999 to 2000 tax year
  22. NIM01014Class 1 Structural Overview: Earnings limits and brackets and NICs rebate: 1998 to 1999 and earlier tax years
  23. NIM01019Class 1 Structural Overview: Employees who are excepted from liability