Class 1 structural overview: types of National Insurance contributions: not contracted-out rate NICs
Not contracted-out (full) rate NICs are paid by those who are included in the State Earnings Related Pension Scheme (SERPS) and from 6 April 2002, State Second Pension. The primary element (see NIM01001) is payable at either a standard rate or, for certain married women and widows, at a reduced rate.
For information on the structure of primary Class 1 NICs from 6 April 2003, see NIM01100onwards.
For information on the structure of primary Class 1 NICs from 6 April 2009, see NIM01200 onwards.