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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 1 NICs: Employment Related Securities (ERS): Internationally Mobile Employees (IMEs): determining the amount to be disregarded

Paragraph 18(3) of Part 9 of Schedule 3 Social Security (Contributions) Regulations (SSCR) 2001 (As inserted by The Social Security (Miscellaneous Amendments No. 2) Part 1, Regulation 21(3) 2015 / Statutory Instruments 2015 No. 478)

Paragraph 18(3) of Part 9 of Schedule 3 SSCR 2001 provides the calculation by adding together every instalment (see NIM06890) that satisfies the conditions in paragraph 18(4) - (6) of Part 9 of Schedule 3 SSCR 2001, see NIM06900, NIM06905, and NIM06910.

N.B. This calculation is sometimes referred to or known as “apportionment”.