NIM13010 - Class 1A NICs: Liability for Class 1A NICs: Legislation

Legislation covering liability for Class 1A NICs is contained in:

• sections 10 and section 10ZA of the Social Security Contributions and Benefits Act 1992, as amended - SSCBA 92
• the Social Security (Contributions) Regulations 2001, as amended, SS(C)R 2001

and refers directly to the:

• the Income and Corporation Taxes Act 1988, as amended - ICTA 1988
• various Finance Acts.

References to the legislation upon which this guidance is based are shown where appropriate.

Legislation extending Class 1A NICs liability to most taxable benefits was contained in the Child Support, Pensions and Social Security Act 2000 (CS,P&SSA 2000). This Act amended section 10 SSCBA 92 and introduced new section 10ZA. Legislation extending Class 1A NICs liability was given retrospective effect from 6 April 2000.