NIM13000 - Class 1A NICs: Liability for Class 1A NICs: Contents
| NIM13001 | Introduction |
| NIM13002 | General principles of Class 1A NICs |
| NIM13003 | Guidance on Class 1A NICs for employers |
| NIM13010 | Legislation |
| NIM13020 | Conditions to be satisfied for liability to arise |
| NIM13100 | Person liable to pay Class 1A NICs |
| NIM13110 | Relevant payment of earnings |
| NIM13120 | Employer is self-employed or trading as a partnership |
| NIM13130 | Benefits provided to family and 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 Class 1A NIC purposes |
| NIM13150 | Table of common benefits liable for Class 1A NICs |
| NIM13160 | Earnings liable for Class 1 NICs or benefits liable for Class 1A NICs: The importance of correct identification |
| NIM13170 | Identifying whether a payment of earnings has been made or a benefit has been provided: Definition of a benefit in kind for NIC purposes |
| NIM13180 | Identifying whether a payment of earnings has been made or a benefit has been provided: Establishing the contractual arrangements |
| NIM13190 | Identifying whether a payment of earnings has been made or a benefit has been provided: Establishing the contractual arrangements: Cases of doubt |
