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Contents

Official guidance
National Insurance Manual

NIM10000 · Aggregation of earnings

  • NIM10001 · General
  • NIM10002 · One or more employments with the same employer
  • NIM10003 · More than one employment with different employers: General
  • NIM10004 · More than one employment with different employers: Different secondary contributors carrying on "business in association" with each other
  • NIM10005 · More than one employment with different employers, only one of whom is treated as the secondary contributor for both employments
  • NIM10006 · More than one employment with different persons, for which some other person is treated as the secondary contributor for both employments
  • NIM10007 · Earnings paid after State Pension age
  • NIM10008 · Single payments of earnings to cover employments with different secondary contributors
  • NIM10009 · The ‘not reasonably practicable’ test
  • NIM10010 · Definition of ‘business in association’
  • NIM10011 · Calculating NICs: General
  • NIM10012 · Calculating NICs: Earnings Periods: General
  • NIM10013 · Calculating NICs: Earnings periods: Where contracted-out employment may apply
  • NIM10016 · Calculating NICs: Earnings periods: Mixed contracted-out and not contracted-out employments: Employee has no Appropriate Personal Pension (APP) arrangement
  • NIM10017 · Calculating NICs: Earnings periods: Mixed contracted-out and not contracted-out employments: Employee has Appropriate Personal Pension (APP) arrangement
  • NIM10018 · Calculating and recording NICs in mixed contracted-out, not contracted-out and Appropriate Personal Pension (APP) cases: general
  • NIM10060 · Examples
  • NIM10014 · Calculating NICs: Earnings periods: All jobs contracted-out into same pension scheme
  • NIM10015 · Calculating NICs: Earnings periods: All jobs contracted-out into different pension schemes
  • NIM10019 · NIM10019 - 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
  • NIM10020 · 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
  • NIM10021 · 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
  • NIM10022 · 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
  • NIM10023 · NIM10023 - 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
  • NIM10024 · 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
  • NIM10025 · 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
  • NIM10026 · 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
  • NIM10027 · 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
  • NIM10028 · 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
  1. Aggregation of earnings: contents
  2. Aggregation 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

NIM10020 | Aggregation 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

From HM Revenue & Customs · National Insurance Manual

Page archived. Guidance for old tax years no longer needed.

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