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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 structural overview: contents

  1. NIM01001
    Class 1 Structural Overview: General
  2. NIM01002
    Class 1 Structural Overview: Date upon which liability arises
  3. NIM01003
    Class 1 Structural Overview: Earnings periods
  4. NIM01004
    Class 1 Structural Overview: More than one employment with the same or different employers
  5. NIM01005
    Class 1 Structural Overview: The Lower Earnings Limit (‘LEL’)
  6. NIM01006
    Class 1 Structural Overview: Earnings brackets
  7. NIM01007
    Class 1 Structural Overview: Notional primary
  8. NIM01008
    Class 1 Structural Overview: The Primary Threshold (‘PT’) and the Secondary Threshold (‘ST’)
  9. NIM01009
    Class 1 Structural Overview: The Upper Earnings Limit (‘UEL’) & the annual maximum
  10. NIM01010
    Class 1 Structural Overview: Earnings limits & thresholds for pay intervals other than a week
  11. NIM01011
    Class 1 Structural Overview: Earnings limits/thresholds and NICs rebate: 2001 to 2002 tax year onwards
  12. NIM01012
    Class 1 Structural Overview: Earnings limits/thresholds and NICs rebate: 2000 to 2001 tax year
  13. NIM01013
    Class 1 Structural Overview: Earnings limits/threshold & NICs rebate: 1999 to 2000 tax year
  14. NIM01014
    Class 1 Structural Overview: Earnings limits/brackets and NICs rebate: 1998 to 1999 and earlier tax years
  15. NIM01015
    Class 1 Structural Overview: Liability for payment
  16. NIM01016
    Class 1 Structural Overview: Types of National Insurance contributions: Not contracted-out rate NICs
  17. NIM01017
    Class 1 Structural Overview: Types of National Insurance contributions: Contracted-out rate NICs
  18. NIM01018
    Class 1 Structural Overview: Types of National Insurance contributions: Contracted-out rate NICs: NICs rebate
  19. NIM01019
    Class 1 Structural Overview: Employees who are excepted from liability
  20. NIM01020
    Class 1 Structural Overview: Deferment of employee (primary) NICs
  21. NIM01021
    Occupational and Personal Pensions: Some basics
  22. NIM01022
    Class 1 Structural Overview: When employees become responsible for paying their own primary NICs
  23. NIM01023
    Class 1 Structural overview: Payments of earnings after an employee's death