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NIM10000 | Aggregation of earnings: contents

From HM Revenue & Customs · National Insurance Manual

Contents30 entries

  1. NIM10001Aggregation of Earnings: General
  2. NIM10002Aggregation of Earnings: One or more employments with the same employer
  3. NIM10003Aggregation of Earnings: More than one employment with different employers: General
  4. NIM10004Aggregation of Earnings: More than one employment with different employers: Different secondary contributors carrying on "business in association" with each other
  5. NIM10005Aggregation of Earnings: More than one employment with different employers, only one of whom is treated as the secondary contributor for both employments
  6. NIM10006Aggregation of Earnings: More than one employment with different persons, for which some other person is treated as the secondary contributor for both employments
  7. NIM10007Aggregation of Earnings: Earnings paid after State Pension age
  8. NIM10008Aggregation of Earnings: Single payments of earnings to cover employments with different secondary contributors
  9. NIM10009Aggregation of Earnings: The ‘not reasonably practicable’ test
  10. NIM10010Aggregation of Earnings: Definition of ‘business in association’
  11. NIM10011Aggregation of Earnings: Calculating NICs: General
  12. NIM10012Aggregation of Earnings: Calculating NICs: Earnings Periods: General
  13. NIM10013Aggregation of Earnings: Calculating NICs: Earnings periods: Where contracted-out employment may apply
  14. NIM10016Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out and not contracted-out employments: Employee has no Appropriate Personal Pension (APP) arrangement
  15. NIM10017Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out and not contracted-out employments: Employee has Appropriate Personal Pension (APP) arrangement
  16. NIM10018Calculating and recording NICs in mixed contracted-out, not contracted-out and Appropriate Personal Pension (APP) cases: general
  17. NIM10060Aggregation of earnings: examples: contents
  18. NIM10014Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into same pension scheme
  19. NIM10015Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into different pension schemes
  20. NIM10019NIM10019 - Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): Total earnings do not reach LEL: Tax years 1998/1999 & earlier
  21. NIM10020Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings reach or exceed UEL: Tax years 1998 to 1999 and earlier
  22. NIM10021Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings do not reach LEL but total earnings do: Tax years 1998 to 1999 and earlier
  23. NIM10022Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not Contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings reach or exceed LEL but do not reach UEL: Tax years 1998 to 1999 and earlie
  24. NIM10023NIM10023 - Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: Tax years 1998/1999 & earlier
  25. NIM10024Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not Contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed UEL: Tax years 1998 to 1999 and earlier
  26. NIM10025Aggregation of Earnings: Calculation and recording: NICs due at Contracted-out and Not Contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: Tax years 1998 to 1999 an
  27. NIM10026Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed LEL but do not reach UEL: Tax years 1998 to 1999
  28. NIM10027Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 1999 to 2000 tax year
  29. NIM10028Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings reach or exceed UEL: 1999 to 2000 tax year
  30. NIM10029Aggregation of Earnings: Calculation and recording: NICs due at contracted-out and not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings do not reach LEL but total earnings do: 1999 to 2000 tax yearUnavailable