Class 1A National Insurance contributions: Liability for Class 1A NICs: Legislation
Main legislationLegislation covering liability for Class 1A NICs is contained in
- sections 10, 10ZA and 10ZB of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992), as amended
the Social Security (Contributions) Regulations 2001 (SS(C)R 2001), as amended and refers directly to
- the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) (before 6 April 2003 – the Income and Corporation Taxes Act 1988– (ICTA 1988)
- various Finance Acts.References to the legislation upon which this guidance is based are shown where appropriate.
Legislation extending Class 1A NICs effective from 6 April 2000Legislation extending Class 1A NICs liability to most taxable benefits was contained in the Child Support, Pensions and Social Security Act 2000 (CS,P&SSA 2000). This Act amended section 10 SSCBA 92 and introduced new sections 10ZA and 10ZB. Legislation extending Class 1A NICs liability was given retrospective effect from 6 April 2000.
See NIM13002 for more information about the effect of ITEPA 2003 on NICs legislation.