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

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits - Contents

  1. NIM16401
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: General
  2. NIM16402
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: General conditions applying to liability for NICs - the employer
  3. NIM16403
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: General conditions applying to liability for NICs - the worker
  4. NIM16404
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Modification of the general liability conditions for NICs
  5. NIM16405
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Conditions applying to Class 1A NICs liability
  6. NIM16420
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Periods for which Class 1A NICs liability exists
  7. NIM16425
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Double Taxation Agreements
  8. NIM16450
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Workers from within the European Economic Area working within the UK
  9. NIM16455
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Workers from within the European Economic Area: Posted workers
  10. NIM16460
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Workers from countries with Reciprocal Agreements or Double Contribution Conventions: Not posted workers
  11. NIM16465
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Workers coming to the UK from countries with Reciprocal Agreements or Double Contribution Conventions: Posted
  12. NIM16470
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Workers from the rest of the world: Not posted workers
  13. NIM16475
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Workers from the rest of the world: Posted workers
  14. NIM16480
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: UK Workers going abroad
  15. NIM16485
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: UK workers posted to work in the European Economic Area or countries with Reciprocal Agreement or Double Contr
  16. NIM16490
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: UK workers posted to work in a rest of the world country
  17. NIM16500
    Class 1A National Insurance contributions: Special Class 1A NICs cases: Workers going or coming from abroad who are provided with benefits: Calculating the amount of Class 1A NICs due