NIM10000 - Aggregation of Earnings: Contents

Earnings periods

Calculating & recording NICs in mixed contracted-out, not contracted-out & Appropriate Personal Pension (APP) cases

Calculating & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): Tax years 19981999 & earlier

Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: Tax years 1998/1999 & earlier

Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: 1999/2000 tax year

Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: 1999/2000 tax year

Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP): 2000/2001 tax year

Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: 2000/2001 tax year

Calculation & recording: NICs due at contracted-out & not contracted-out rate: No Appropriate Personal Pension (APP) in place: 2001/2002 tax year

Calculation & recording: NICs due at contracted-out & not contracted-out rate: Appropriate Personal Pension (APP) in place: 2001/2002 tax year

Foreign earnings

NIM10001General
NIM10002One or more employments with the same employer
NIM10003More than one employment with different employers: General
NIM10004More than one employment with different employers: Different secondary contributors carrying on ‘business in association’ with each other
NIM10005More than one employment with different employers, only one of whom is treated as the secondary contributor for both employments
NIM10006More than one employment with different persons, for which some other person is treated as the secondary contributor for both employments
NIM10007Earnings paid after State pension age
NIM10008Single payments of earnings to cover employments with different secondary contributors
NIM10009The ‘not reasonably practicable’ test
NIM10010Definition of ‘business in association’
NIM10011Calculating NICs: General

Click on here to return to topEarnings periods

NIM10012General
NIM10013All jobs not contracted-out
NIM10014All jobs contracted-out into same pension scheme
NIM10015All jobs contracted-out into different pension schemes
NIM10016Mixed contracted-out & not contracted-out employments: Employee has no Appropriate Personal Pension (APP) arrangement
NIM10017Mixed contracted-out & not contracted-out employments: Employee has Appropriate Personal Pension (APP) arrangement

Click on here to return to topCalculating & recording NICs in mixed contracted-out, not contracted- out & Appropriate Personal Pension (APP) cases

NIM10018General

Click on here to return to topCalculating & recording: NICs due at contracted-out & not contracted- out rate: No Appropriate Personal Pension (APP): Tax years 1998/1999 & earlier

NIM10019Total earnings do not reach LEL
NIM10020Contracted-out earnings reach or exceed UEL
NIM10021Contracted-out earnings do not reach LEL but total earnings do
NIM10022Contracted-out earnings reach or exceed LEL but do not reach UEL

Click on here to return to topCalculation & recording: NICs due at contracted-out & not contracted- out rate: Appropriate Personal Pension (APP) in place: Tax years 1998/1999 & earlier

NIM10023Total earnings do not reach LEL
NIM10024Not contracted-out earnings reach or exceed UEL
NIM10025Not contracted-out earnings do not reach LEL but total earnings do
NIM10026Not contracted-out earnings reach or exceed LEL but do not reach UEL

Click on here to return to topCalculation & recording: NICs due at contracted-out & not contracted- out rate: No Appropriate Personal Pension (APP) in place: 1999/2000 tax year

NIM10027Total earnings do not reach LEL
NIM10028Contracted-out earnings reach or exceed UEL
NIM10029Contracted-out earnings do not reach LEL but total earnings do
NIM10030Contracted-out earnings exceed LEL but do not reach ET

Click on here to return to topCalculation & recording: NICs due at contracted-out & not contracted- out rate: Appropriate Personal Pension (APP) in place: 1999/2000 tax year

NIM10031Total earnings do not reach LEL
NIM10032Not contracted-out earnings reach or exceed UEL
NIM10033Not contracted-out earnings do not reach LEL but total earnings do
NIM10034Not contracted-out earnings exceed LEL but do not reach ET + total earnings exceed ET but do not exceed UEL
NIM10035Not contracted-out earnings exceed ET but do not reach UEL

Click on here to return to topCalculation & recording: NICs due at contracted-out & not contracted- out rate: No Appropriate Personal Pension (APP): 2000/2001 tax year

NIM10036Total earnings do not reach LEL
NIM10037Contracted-out earnings reach or exceed UEL
NIM10038Contracted-out earnings do not reach LEL but total earnings do
NIM10039Contracted-out earnings exceed LEL but do not reach ET
NIM10040Contracted-out earnings exceed employee’s ET but do not reach employer’s ET
NIM10041Contracted-out earnings reach or exceed Employer’s ET but do not reach UEL

Click on here to return to topCalculation & recording: NICs due at contracted-out & not contracted- out rate: Appropriate Personal Pension (APP) in place: 2000/2001 tax year

NIM10042Total earnings do not reach LEL
NIM10043Not contracted-out earnings reach or exceed UEL
NIM10044Not contracted-out earnings do not reach LEL but total earnings do
NIM10045Not contracted-out earnings exceed LEL but do not reach employee’s ET
NIM10046Not contracted-out earnings exceed employee’s ET but do not reach employer’s ET
NIM10047Not contracted-out earnings reach or exceed employer’s ET but do not reach UEL

Click on here to return to topCalculation & recording: NICs due at contracted-out & not contracted- out rate: No Appropriate Personal Pension (APP) in place: 2001/2002 tax year

NIM10048Total earnings do not reach LEL
NIM10049Contracted-out earnings reach or exceed UEL
NIM10050Contracted-out earnings do not reach LEL but total earnings do
NIM10051Contracted-out earnings exceed LEL but do not reach ET
NIM10052Total earnings reach or exceed ET but do not reach UEL

Click on here to return to topCalculation & recording: NICs due at contracted-out & not contracted- out rate: Appropriate Personal Pension (APP) in place: 2001/2002 tax year

NIM10053Total earnings do not reach LEL
NIM10054Not contracted- out earnings reach or exceed UEL
NIM10055Not contracted-out earnings do not reach LEL but total earnings do
NIM10056Not contracted-out earnings exceed LEL but do not reach ET
NIM10057Not contracted-out earnings exceed ET but do not reach UEL

Click on here to return to topForeign earnings

NIM10058Foreign earnings from an associated company/employer

Home|Main Contents|Manual Contents

Top|Menu