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Contents

Official guidance
National Insurance Manual

NIM01000 · Class 1 structural overview

  • NIM01001 · General
  • NIM01002 · Date upon which liability arises
  • NIM01003 · Earnings periods
  • NIM01004 · More than one employment with the same or different employers
  • NIM01005 · The Lower Earnings Limit ('LEL')
  • NIM01006 · Earnings brackets
  • NIM01007 · Notional primary
  • NIM01008 · The Primary Threshold ('PT') and the Secondary Threshold ('ST')
  • NIM01009 · The Upper Earnings Limit (‘UEL’) & the annual maximum
  • NIM01010 · Earnings limits & thresholds for pay intervals of other than a week
  • NIM01011 · Earnings limits/thresholds and NICs rebate: 2001 to 2002 tax year onwards
  • NIM01015 · Who is liable for payment
  • NIM01016 · Types of National Insurance contributions: not contracted-out rate NICs
  • NIM01017 · Types of National Insurance contributions: contracted-out rate NICs
  • NIM01018 · Types of National Insurance contributions: contracted-out rate NICs: NICs rebate
  • NIM01020 · Deferment of employee (primary) NICs
  • NIM01021 · Occupational and Personal Pension Schemes
  • NIM01022 · When employees become responsible for paying their own primary NICs
  • NIM01023 · Payment of earnings made after employee’s death
  • NIM01012 · Earnings limits/thresholds and NICs rebate: 2000 to 2001 tax year
  • NIM01013 · Earnings limits/threshold and NICs rebate: 1999 to 2000 tax year
  • NIM01014 · Earnings limits and brackets and NICs rebate: 1998 to 1999 and earlier tax years
  • NIM01019 · Employees who are excepted from liability
  1. Class 1 structural overview: contents
  2. Class 1 structural overview: types of National Insurance contributions: contracted-out rate NICs: NICs rebate

NIM01018 | Class 1 structural overview: types of National Insurance contributions: contracted-out rate NICs: NICs rebate

From HM Revenue & Customs · National Insurance Manual

Please refer to:

  • NIM01014 for the 1998 to 1999 and earlier tax years

  • NIM01013 for the 1999 to 2000 tax year

  • NIM01012 for the 2000 to 2001 tax year

  • NIM01011 for the 2001 to 2002, to 2008 to 2009 tax year

  • NIM01209 for the 2009 to 2010 tax year to 2015 to 2016 tax year.

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