NIM01000 - Class 1 structural overview: contents

  1. NIM01001
    Class 1 Structural Overview: General
  2. NIM01002
    Class 1 Structural Overview: Date upon which liability arises
  3. NIM01003
    Class 1 Structural Overview: Earnings periods
  4. NIM01004
    Class 1 Structural Overview: More than one employment with the same or different employers
  5. NIM01005
    Class 1 Structural Overview: The Lower Earnings Limit (‘LEL’)
  6. NIM01006
    Class 1 Structural Overview: Earnings brackets
  7. NIM01007
    Class 1 Structural Overview: Notional primary
  8. NIM01008
    Class 1 Structural Overview: The Primary Threshold (‘PT’) and the Secondary Threshold (‘ST’)
  9. NIM01009
    Class 1 Structural Overview: The Upper Earnings Limit (‘UEL’) & the annual maximum
  10. NIM01010
    Class 1 Structural Overview: Earnings limits & thresholds for pay intervals other than a week
  11. NIM01011
    Class 1 Structural Overview: Earnings limits/thresholds and NICs rebate: 2001 to 2002 tax year onwards
  12. NIM01015
    Class 1 Structural Overview: Liability for payment
  13. NIM01016
    Class 1 Structural Overview: Types of National Insurance contributions: Not contracted-out rate NICs
  14. NIM01017
    Class 1 Structural Overview: Types of National Insurance contributions: Contracted-out rate NICs
  15. NIM01018
    Class 1 Structural Overview: Types of National Insurance contributions: Contracted-out rate NICs: NICs rebate
  16. NIM01020
    Class 1 Structural Overview: Deferment of employee (primary) NICs
  17. NIM01021
    Occupational and Personal Pensions
  18. NIM01022
    Class 1 Structural Overview: When employees become responsible for paying their own primary NICs
  19. NIM01023
    Class 1 Structural overview: Payments of earnings after an employee's death