NIM13020 - Class 1A National Insurance contributions: Liability for Class 1A NICs: Conditions to be satisfied for liability to arise: Contents


NIM13021General
NIM13040Residence or presence in the United Kingdom for NIC purposes
NIM13050Employed earner’s employment
NIM13060Benefit provided from, or by reason of, the employment
NIM13070Earner chargeable to income tax under ITEPA 2003 on an amount of general earnings
NIM13080Employment within the benefits code
NIM13090Existing Class 1 or Class 1B NICs liability