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Contents

Official guidance
National Insurance Manual

NIM01200 · Class 1 structural overview from 6 April 2009

  • NIM01201 · Introduction
  • NIM01202 · Background
  • NIM01203 · Class 1 structural overview from April 2009: the Lower Earnings Limit (‘LEL’)
  • NIM01204 · Class 1 structural overview from April 2009: the Primary Threshold (‘PT’) & the Secondary Threshold (‘ST’)
  • NIM01205 · Class 1 structural overview from April 2009: the Upper Accrual Point (UAP)
  • NIM01206 · Class 1 structural overview from April 2009: calculating earnings limits & thresholds for pay intervals of other than a week
  • NIM01207 · Class 1 structural overview from April 2009: earnings limits, thresholds & NIC rebate: from 6 April 2009
  • NIM01208 · Class 1 structural overview from April 2009: not contracted-out rate NICs
  • NIM01209 · Class 1 structural overview from April 2009: types of National Insurance contributions: contracted-out rate NICs
  • NIM01211 · Structural changes: married women's and widows' reduced rate NICs
  • NIM01212 · Assessing primary Class 1 NICs from 6 April 2009.
  • NIM01220 · Assessing primary Class 1 NICs from 6 April 2009: examples - contents
  • NIM01230 · Structural changes: secondary NICs
  • NIM01240 · Structural changes: effect on entitlement to contributory benefits
  • NIM01250 · Structural changes: the Class 1 and 2 annual maximum
  • NIM01270 · Class 1 structural overview - From April 2009: structural changes: the Class 1 and 2 maximum: examples
  • NIM01280 · Changes to the deferment process from 6 April 2009
  • NIM01281 · Changes to the deferment process from 6 April 2009: unofficial deferment
  • NIM01290 · Changes to the excess refund process from 6 April 2009
  • NIM01295 · Class 1 structural overview: abolition of secondary NICs for those employees under the age of 21
  • NIM01305 · Class 1 structural overview: abolition of secondary NICs for apprentices under the age of 25
  • NIM01400 · Class 1 structural overview: Zero-rate of secondary NICs for Armed Forces Veterans
  • NIM01500 · Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees
  • NIM01600 · 2022 to 2023 tax year only
  • NIM01210 · Class 1 structural overview from April 2009: Occupational and Personal Pension Schemes
  1. Class 1 National Insurance contributions: contents
  2. Class 1 structural overview from 6 April 2009: contents

NIM01200 | Class 1 structural overview from 6 April 2009: contents

From HM Revenue & Customs · National Insurance Manual

Contents25 entries

  1. NIM01201Class 1 structural overview from 6 April 2009: introduction
  2. NIM01202Class 1 structural overview from 6 April 2009: background
  3. NIM01203Class 1 structural overview from April 2009: the Lower Earnings Limit (‘LEL’)
  4. NIM01204Class 1 structural overview from April 2009: the Primary Threshold (‘PT’) & the Secondary Threshold (‘ST’)
  5. NIM01205Class 1 structural overview from April 2009: the Upper Accrual Point (UAP)
  6. NIM01206Class 1 structural overview from April 2009: calculating earnings limits & thresholds for pay intervals of other than a week
  7. NIM01207Class 1 structural overview from April 2009: earnings limits, thresholds & NIC rebate: from 6 April 2009
  8. NIM01208Class 1 structural overview from April 2009: not contracted-out rate NICs
  9. NIM01209Class 1 structural overview from April 2009: types of National Insurance contributions: contracted-out rate NICs
  10. NIM01211Class 1 structural overview from 6 April 2009: structural changes: married women's and widows' reduced rate NICs
  11. NIM01212Class 1 structural overview from 6 April 2009: assessing primary Class 1 NICs from 6 April 2009.
  12. NIM01220Class 1 structural overview from 6 April 2009: assessing primary Class 1 NICs from 6 April 2009: examples - contents
  13. NIM01230Class 1 structural overview from 6 April 2009: structural changes: secondary NICs
  14. NIM01240Class 1 structural overview from 6 April 2009: structural changes: effect on entitlement to contributory benefits
  15. NIM01250Class 1 structural overview from 6 April 2009: structural changes: the Class 1 and 2 annual maximum: contents
  16. NIM01270Class 1 structural overview - From April 2009: structural changes: the Class 1 and 2 maximum: examples: contents
  17. NIM01280Class 1 structural overview from 6 April 2009: changes to the deferment process from 6 April 2009
  18. NIM01281Class 1 structural overview from 6 April 2009: changes to the deferment process from 6 April 2009: unofficial deferment
  19. NIM01290Class 1 structural overview from 6 April 2009: changes to the excess refund process from 6 April 2009
  20. NIM01295Class 1 structural overview: abolition of secondary NICs for those employees under the age of 21: contents
  21. NIM01305Class 1 structural overview: abolition of secondary NICs for apprentices under the age of 25: contents
  22. NIM01400Class 1 structural overview: Zero-rate of secondary NICs for Armed Forces Veterans: contents
  23. NIM01500Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: contents
  24. NIM01600Class 1 structural overview from 6 April 2009: 2022 to 2023 tax year only: contents
  25. NIM01210Class 1 structural overview from April 2009: Occupational and Personal Pension Schemes
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