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HMRC internal manual

National Insurance Manual

Class 1 Structural Overview from 6 April 2003: Structural changes: The Class 1 and 2 annual maximum: Employees with a single employment.

Despite the retention of an annual maximum for earners with more than one employment ina tax year – see NIM01161 - there is no prescribed annualmaximum for contributors who have a single employment during the tax year.

The maximum liability for earners who have a single employed earner’s employment willdepend upon the level of their earnings and the number of earnings periods in which thoseearnings are paid.