This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

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.