Class 1 contributions

Legislation/Regulatory – PSA93 s. 41 ; SI 2001/1004 reg. 13 ; SSCBA92 Sch. 1, para. 1
HMRC Guidance – NIM01004 ; NIM10001 ; NIM10018

COMPS employment

Legislation/Regulatory – SSCBA92 Sch. 1, para. 1

COSRS employment

Legislation/Regulatory – SSCBA92 Sch. 1, para. 1

Different employed earner's employments by different persons and apportionment of contribution liability

Legislation/Regulatory – SI 2001/1004 reg. 15

Payment after pensionable age

Legislation/Regulatory – SI 2001/1004 reg. 16

Separate employed earner's employments under same employer

Legislation/Regulatory – SI 2001/1004 reg. 14

Single payment in respect of different employed earner's employments by secondary contributors

Legislation/Regulatory – SI 2001/1004 reg. 17