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HMRC internal manual

National Insurance Manual

Class 1 Structural Overview: Notional primary

Section 6A, SSCBA 1992 and regulations 10 & 11, SS(C)R 2001

There is no payment of Class 1 NICs on earnings up to the Earnings Thresholds (the Primary and Secondary Thresholds - see NIM01008). However, once earnings reach the Lower Earnings Limit (‘LEL’, see NIM01005) employee contributions are treated as having been paid on earnings from the LEL up to and including the Primary Threshold.  This provision protects the benefit entitlement position of those earning above the Lower Earnings Limit who would have been removed from paying NICs by the introduction of the Primary Threshold (see NIM01012).

For further guidance on NICs thresholds and limits, see NIM11000 onwards. If aggregation of earnings is involved (NIM01004), see also NIM10000 onwards.