1041-300 Class 1 payment and deduction
Contents:
- 1041-300 Employer liability and right of deduction for Class 1 contributions
- 1041-325 Class 1 deduction where insufficient earnings
- 1041-350 Class 1 contribution errors
- 1041-375 Employees paying secondary Class 1 contributions
- 1041-400 Other methods of payment of Class 1 contributions
- 1041-425 Normal payments of Class 1 contributions
- 1041-450 Quarterly payment of Class 1 contributions
- 1041-475 Year-end reconciliation
- 1041-500 Phoenix directors and Class 1 contributions
- 1041-525 Wilful failure to deduct Class 1 contributions
- 1041-535 Security for payment of Class 1 contributions
- 1041-545 Recovery of unpaid NICs from travel expenses of workers providing services through intermediaries
- 1041-550 Settling Class 1 contributions on succession to a business
- 1041-575 Personal service companies (IR35) and the payment of Class 1 contributions
- 1041-580 Managed service companies and the payment of Class 1 contributions
- 1041-600 Intermediate employers outside IR35 and the payment of Class 1 contributions
- 1041-625 Expatriates on UK payrolls