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Official guidance
National Insurance Manual

NIM10060 · Aggregation of earnings: examples

  • NIM10061 · Contracted-out and not contracted-out: no Appropriate Personal Pension (APP) held: contracted-out earnings exceed UEL
  • NIM10062 · Aggregation of earnings: Order of priority for years involving contracted-out employment or employee had an Appropriate Personal Pension (APP)
  • NIM10067 · Aggregation of earnings: calculation and recording: NICs due at main rate: same earnings period
  • NIM10068 · Aggregation of earnings: calculation and recording: NICs due at main rate: different earnings periods
  • NIM10063 · Contracted-out and not contracted-out: no Appropriate Personal Pension (APP) held: contracted-out earnings reach or exceed LEL but do not reach UEL
  • NIM10064 · Contracted-out and not contracted-out: Appropriate Personal Pension (APP) in place: not contracted-out earnings reach or exceed UEL
  • NIM10065 · 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
  1. Aggregation of earnings: examples: contents
  2. Aggregation of earnings: Order of priority for years involving contracted-out employment or employee had an Appropriate Personal Pension (APP)

NIM10062 | Aggregation of earnings: Order of priority for years involving contracted-out employment or employee had an Appropriate Personal Pension (APP)

From HM Revenue & Customs · National Insurance Manual

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