NIM13010 - Class 1A National Insurance contributions: Liability for Class 1A NICs: Legislation

Main legislation

Legislation 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 2000

Legislation 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.