NIM01000 - Class 1 Structural Overview: Contents

NIM01001General
NIM01002Date upon which liability arises
NIM01003Earnings periods
NIM01004More than one employment with the same or different employers
NIM01005The Lower Earnings Limit (‘LEL’)
NIM01006Earnings brackets
NIM01007Notional primary
NIM01008The Primary Threshold (‘PT’) & the Secondary Threshold (‘ST’)
NIM01009The Upper Earnings Limit (‘UEL’) & the annual maximum
NIM01010Earnings limits & thresholds for pay intervals other than a week
NIM01011Earnings limits/thresholds & NIC rebate: 2001/2002 tax year onwards
NIM01012Earnings limits/thresholds & NIC rebate: 2000/2001 tax year
NIM01013Earnings limits/threshold & NIC rebate: 1999/2000 tax year
NIM01014Earnings limits/brackets & NIC rebate: 1998/1999 & earlier tax years
NIM01015Liability for payment
NIM01016Types of National Insurance contributions: Not contracted-out rate NICs
NIM01017Types of National Insurance contributions: Contracted-out rate NICs
NIM01018Types of National Insurance contributions: Contracted-out rate NICs: NIC rebate
NIM01019Employees who are excepted from liability
NIM01020Deferment of employee (primary) NICs
NIM01021Occupational and Personal Pensions: Some basics
NIM01022When employees become responsible for paying their own primary NICs