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

HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Class 1B NICs: Liability: Relevant legislation

Section 10A Social Security Contributions and Benefits Act 1992

Regulation 42 Social Security (Contributions) Regulations 2001

Statutory Sick Pay (General) Regulations 1982, Statutory Maternity Pay (General)

Regulations 1986 and Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

Northern Ireland :

Article 50 Social Security (Northern Ireland) Order 1998