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Contents

Official guidance
National Insurance Manual

NIM12000 · Class 1: Calculating Class 1 NICs for Directors - Contents

  • NIM12001 · Class 1: Calculating Class 1 NICs for Directors: Introduction
  • NIM12002 · Class 1: Calculating Class 1 NICs for Directors: Definition of Director
  • NIM12003 · Class 1: Calculating Class 1 NICs for Directors: Definition of Director: Annual earnings period
  • NIM12004 · Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships and other companies: Introduction
  • NIM12005 · Class 1: Calculating NICs for Directors: Fees received by professional partnerships
  • NIM12006 · Class 1: Calculating NICs for Directors: Fees received by professional partnerships: Definition of insubstantial
  • NIM12007 · Class 1: Calculating Class 1 for Directors: Fees received by other companies: Formal right to appoint a Director
  • NIM12008 · Class 1: Calculating Class 1 for Directors: Fees received by other companies: No formal right to appoint a Director
  • NIM12009 · Class 1: Calculating Class1 NICs for Directors: Fees received by other companies: No formal right to appoint a Director: Control test
  • NIM12010 · Class 1: Calculating Class 1 NICs for Directors: Fees received by professional partnerships and other companies: Definition of company
  • NIM12011 · Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Consultancy fees
  • NIM12012 · Class 1: Calculating Class 1 NICs for Directors - Miscellaneous - Dividends
  • NIM12013 · Class 1: Calculating Class 1 NICs for Directors: Miscellaneous: Concession for non-resident Directors
  • NIM12014 · Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts and payments on account of earnings: Introduction
  • NIM12015 · Class 1: Calculating Class 1 NICs for Directors: Directors' loan accounts and payments on account of earnings: Miscellaneous
  • NIM12016 · Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Background
  • NIM12017 · Class 1: Calculating Class 1 NICs for Directors: Withdrawals from Directors' loan accounts
  • NIM12018 · Class 1: Calculating Class 1 NICs for Directors: Directors loan accounts: Identifying whether withdrawals are loans or earnings
  • NIM12019 · Class 1: Calculating Class 1 NICs for Directors: Directors Loan Accounts: Avoidance of double charge
  • NIM12020 · Class 1: Calculating Class 1 NICs for Directors: Directors' loan accounts: Other liabilities
  • NIM12021 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods for Directors: Introduction
  • NIM12022 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Appointed or ceasing during a tax year
  • NIM12023 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Multiple Directorships or re-appointed during a tax year
  • NIM12024 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Directorship ceases and employment starts
  • NIM12025 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Directorship ceases and earnings paid in subsequent tax year
  • NIM12026 · Class 1: Calculating Class 1 NICs for Directors: Payments on account of earnings related contributions
  • NIM12027 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings period: Examples
  • NIM12028 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary – 2025 to 2026
  • NIM12029 · Class1: Calculating Class1 NICs for Directors: Annual earnings periods: Examples: Fees voted
  • NIM12030 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular salary and personal expenses paid
  • NIM12031 · Class 1: Calculating Class 1 NICs for Directors: Annual earnings periods: Examples: Regular monthly salary alternative method - 2025 to 2026
  • NIM12032 · Class1: Calculating Class1 NICs for Directors: Annual earnings periods: Examples: Fees voted
  • NIM12033 · Class 1: Calculating Class 1 NICs for Directors: Examples: Regular salary and personal expenses paid
  1. Class 1: Calculating Class 1 NICs for Directors - Contents
  2. Class1: Calculating Class1 NICs for Directors: Annual earnings periods: Examples: Fees voted

NIM12032 | Class1: Calculating Class1 NICs for Directors: Annual earnings periods: Examples: Fees voted

From HM Revenue & Customs · National Insurance Manual

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For fees voted example, See NIM12029

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