NIM01016 – Class 1 Structural Overview: Types of National Insurance contributions: Not contracted-out rate NICs

Not contracted-out (full) rate NICs are paid by those who are included in the State Earnings Related Pension Scheme (SERPS) and from 6 4 2002, State Second Pension. The primary element (see NIM01001) is payable at either a standard rate or, for certain married women and widows, at a reduced rate.

For further information about the fiscal structure of NICs, see NIM01011 onwards. For further information about married women’s’ and widows’ reduced rate NICs, see NIM30000 and NIM31000, respectively.

For information on the structure of primary Class 1 NICs from 6 April 2003, see NIM01100 onwards.