NIM00002 - Overview and purpose: the structure of the NIM
The National Insurance Manual (NIM) provides details of the current structure and assessment of all classes of National Insurance Contributions (NICs), as well as some historic information. There is some historical information relating NICs rates available on Gov.UK.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
The NIM is broken down into seven main sections. These sections follow the six classes of NICs plus a section dedicated to Special Cases. This structure is broadly in line with the structure of the law relating to NICs, found in the Social Security Contributions and Benefits Act (SSCBA) 1992.
The six Classes of NICs
The NIM covers the six classes of NICs. These are:
- Class 1 (See NIM01000CO)
- Class 1A (See NIM13000CO)
- Class 1B (See NIM18000)
- Class 2 (See NIM70000CO)
- Class 4 (See NIM24000CO)
- Class 3 (See NIM25000CO)
Special cases
The Special Cases section of the NIM covers: