NIM01420 | Class 1 structural overview: Zero-rate of contributions for Armed Forces Veterans: evidence

Section 7 of the National Insurance Act 2022 (NICA 2022)

Section 7 of NICA 2022 sets out the Veteran conditions that must be met to qualify (see NIM01415).

An employer should keep sufficient records that provide them with the assurance that they have evidence that the above conditions have been met. The evidence required needs to be sufficient that the employer has satisfied themselves that the employee is a qualifying Veteran. Further details of what records to keep can be found on GOV.UK.