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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
    Calculating and recording NICs in mixed contracted-out, not contracted-out and APP cases: general
  19. NIM10060
    Aggregation of earnings: examples: contents