1005-000 Class 1: Earnings-related contributions
Contents:
- 1005-000 Introduction to Class 1 National Insurance contributions
- 1005-100 Liability to Class 1 contributions
- 1005-175 Primary and secondary contributions
- 1005-575 Rates and limits
- 1006-025 Contracting-out
- 1006-425 Calculation
- 1006-600 Earnings
- 1006-675 Deemed earnings
- 1006-725 Exclusions from earnings and exceptions from those exclusions
- 1006-975 Earnings periods
- 1007-200 Payment
- 1007-300 Aggregation
- 1007-400 NIC holiday
- 1007-450 Employment allowance
- 1007-475 When unpaid primary Class 1 NICs may nevertheless be treated as paid
- 1007-500 Avoidance and anti-avoidance