NIM01201 | Class 1 structural overview from 6 April 2009: introduction

Section 5 of the Social Security Contributions and Benefits Act 1992 (SSCBA 92)

Regulation 10 & 11 of the Social Security Contributions Regulations (2001) (SI 2001 No 1004)

Pensions Acts 2007 and 2008

National Insurance Contributions Act (NICA) 2008

The above made changes to the structure of Class 1 NICs from 6 April 2009.

Guidance on these changes can be found at NIM01202 onwards.

The changes affect the NICs rebate and the amount of Class 1 NICs due but they do not disturb any of the existing Class 1 rules covering the:

• date upon which liability arises

• methods used to assess liability or

• starting point at which liability arises.

Guidance on:

• those areas of Class 1 NICs liability which are not affected by the changes and

• the structure of Class 1 NICs before 6 April 2003

• the structure of Class 1 NICs from 6 April 2003 to 5 April 2009

can be found at NIM01000 onwards