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HMRC internal manual

National Insurance Manual

Aggregation of Earnings: contents

  1. NIM10001
    Aggregation of Earnings: General
  2. NIM10002
    Aggregation of Earnings: One or more employments with the same employer
  3. NIM10003
    Aggregation of Earnings: More than one employment with different employers: General
  4. NIM10004
    Aggregation of Earnings: More than one employment with different employers: Different secondary contributors carrying on ‘business in association’ with each other
  5. NIM10005
    Aggregation of Earnings: More than one employment with different employers, only one of whom is treated as the secondary contributor for both employments
  6. NIM10006
    Aggregation of Earnings: More than one employment with different persons, for which some other person is treated as the secondary contributor for both employments
  7. NIM10007
    Aggregation of Earnings: Earnings paid after State pension age
  8. NIM10008
    Aggregation of Earnings: Single payments of earnings to cover employments with different secondary contributors
  9. NIM10009
    Aggregation of Earnings: The ‘not reasonably practicable’ test
  10. NIM10010
    Aggregation of Earnings: Definition of ‘business in association’
  11. NIM10011
    Aggregation of Earnings: Calculating NICs: General
  12. NIM10012
    Aggregation of Earnings: Calculating NICs: Earnings Periods: General
  13. NIM10013
    Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs not contracted-out
  14. NIM10014
    Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into same pension scheme
  15. NIM10015
    Aggregation of Earnings: Calculating NICs: Earnings periods: All jobs contracted-out into different pension schemes
  16. NIM10016
    Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out & not contracted-out employments: Employee has no Appropriate Personal Pension (APP) arrangement
  17. NIM10017
    Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out & not contracted-out employments: Employee has Appropriate Personal Pension (APP) arrangement
  18. NIM10018
    Aggregation of Earnings: Calculating & recording NICs in mixed contracted-out, not contracted-out & APP cases: General
  19. NIM10019
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): Total earnings do not reach LEL: Tax years 1998/99 & earlier
  20. NIM10020
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings reach or exceed UEL: Tax years 1998/99 & earlier
  21. NIM10021
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings do not reach LEL but total earnings do: Tax years 1998/99 & earlier
  22. NIM10022
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): Contracted-out earnings reach or exceed LEL but do not reach UEL: Tax years 1998/99 & earlier
  23. NIM10023
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: Tax years 1998/99 & earlier
  24. NIM10024
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed UEL: Tax years 1998/99 & earlier
  25. NIM10025
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: Tax years 1998/99 & e
  26. NIM10026
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed LEL but do not reach UEL: Tax years 1998/99 &
  27. NIM10027
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 1999/2000 Tax year
  28. NIM10028
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings reach or exceed UEL: 1999/2000 Tax year
  29. NIM10029
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings do not reach LEL but total earnings do: 1999/2000 Tax year
  30. NIM10030
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings exceed LEL but do not reach ET: 1999/2000 Tax year
  31. NIM10031
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 1999/2000 Tax year
  32. NIM10032
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed UEL: 1999/2000 Tax year
  33. NIM10033
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: 1999/2000 Tax year
  34. NIM10034
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed LEL but do not reach UEL + total earnings exceed ET but do
  35. NIM10035
    Aggregation of Earnings: Calculating & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed ET but do not reach UEL: 1999/2000 Tax year
  36. NIM10036
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): Total earnings do not reach LEL: 2000/2001 tax year
  37. NIM10037
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings reach or exceed UEL: 2000/2001 tax year
  38. NIM10038
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings do not reach LEL but total earnings do: 2000/2001 tax year
  39. NIM10039
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings exceed LEL but do not reach EE/ET: 2000/2001 tax year
  40. NIM10040
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings exceed employee's ET (EE/ET) but do not reach employer's ET (ER/ET
  41. NIM10041
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings reach or exceed employer's ET (ER/ET) but do not reach UEL: 2000/2
  42. NIM10042
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 2000/2001 tax year
  43. NIM10043
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed UEL: 2000/2001 tax year
  44. NIM10044
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: 2000/2001 tax year
  45. NIM10045
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed LEL but do not reach employee's ET (EE/ET): 2000/2001 tax
  46. NIM10046
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed employee's ET (EE/ET) but do not reach employer's ET (ER/E
  47. NIM10047
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed employer's ET (ER/ET) but do not reach UEL: 2000/2001 Tax
  48. NIM10048
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 2001/2002 tax year
  49. NIM10049
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings reach or exceed UEL: 2001/2002 tax year
  50. NIM10050
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings do not reach LEL but total earnings do: 2001/2002 tax year
  51. NIM10051
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings exceed LEL but do not reach ET: 2001/2002 tax year
  52. NIM10052
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: Contracted-out earnings reach or exceed ET but do not reach UEL: 2001/2002 tax year
  53. NIM10053
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Total earnings do not reach LEL: 2001/2002 tax year
  54. NIM10054
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings reach or exceed UEL: 2001/2002 tax year
  55. NIM10055
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings do not reach LEL but total earnings do: 2001/2002 tax year
  56. NIM10056
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed LEL but do not reach ET: 2001/2002 tax year
  57. NIM10057
    Aggregation of Earnings: Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Not contracted-out earnings exceed ET but do not reach UEL: 2001/2002 tax year
  58. NIM10058
    Aggregation of Earnings: Foreign earnings from an associated company/employer