| NIM13001 | Introduction |
| NIM13002 | Effect of the Income Tax
(Earnings and Pensions) Act 2003 |
| NIM13003 | General principles |
| NIM13005 | Guidance for
employers |
| NIM13010 | Legislation |
| NIM13020 | Conditions to be
satisfied for liability to arise |
| NIM13100 | Person liable to pay
Class 1A NICs |
| NIM13120 | Employer is self-employed
or trading as a partnership |
| NIM13130 | Benefits provided to
family or household members |
| NIM13132 | Benefits provided on
termination of employment |
| NIM13140 | Benefits liable for Class
1A NICs |
| NIM13145 | Calculating the cash
equivalent of a benefit for |
| NIM13150 | Table of common benefits
liable for Class 1A NICs |
| NIM13160 | Importance of identifying
whether earnings or benefits are liable for Class 1 NICs or Class
1A NICs |
| NIM13170 | Identifying whether a
benefit has been provided |
