Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

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 further information about the fiscal structure of NICs, see NIM01011 onwards. For further information about married womens’ and widows’ reduced rate NICs, see NIM30000 and NIM31000, respectively.

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.