NIM01440 | Class 1 structural overview: Zero-rate of contributions for Armed Forces Veterans: 2022-2023 onwards reporting in real time

From April 2022 the relief will operate in real time.

It is the employer’s responsibility to ensure the correct category letter has been applied to the assessment of NICs based on the circumstances of the employee.

To ensure that secondary Class 1 NICs are correctly assessed, the employer should verify:

• the employee’s date of birth from normal sources, such as a passport/birth certificate

• the veteran is a qualifying veteran (see NIM01415), and

• the correct evidence is held (see NIM01420)

See NIM01430 for the National Insurance category letters to use to correctly assess secondary Class 1 NICs for Veterans.