SolvedNIM10060 | Aggregation of earnings: examples: contents
From HM Revenue & Customs · National Insurance Manual
Contents7 entries
- NIM10061Aggregation of earnings: examples: contracted-out and not contracted-out: no Appropriate Personal Pension (APP) held: contracted-out earnings exceed UEL
- NIM10062Aggregation of earnings: Order of priority for years involving contracted-out employment or employee had an Appropriate Personal Pension (APP)
- NIM10067Aggregation of earnings: calculation and recording: NICs due at main rate: same earnings period
- NIM10068Aggregation of earnings: calculation and recording: NICs due at main rate: different earnings periods
- NIM10063Aggregation of earnings: examples: contracted-out and not contracted-out: no Appropriate Personal Pension (APP) held: contracted-out earnings reach or exceed LEL but do not reach UEL
- NIM10064Aggregation of earnings: examples: contracted-out and not contracted-out: Appropriate Personal Pension (APP) in place: not contracted-out earnings reach or exceed UEL
- NIM10065Aggregation of earnings: examples: contracted-out and not contracted-out: Appropriate Personal Pension (APP) in place: not contracted-out earnings do not reach LEL but total earnings do: tax years 2015 to 2016 and earlier