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.
