NIM13020 - Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Contents
| NIM13021 | General |
| NIM13040 | Residence or presence in the United Kingdom for NIC purposes |
| NIM13050 | Employed earner’s employment |
| NIM13060 | Benefit provided from, or by reason of, the employment |
| NIM13070 | Earner chargeable to income tax under ITEPA 2003 on an amount of general earnings |
| NIM13080 | Employment within the benefits code |
| NIM13090 | Existing Class 1 or Class 1B NICs liability |
