Class 1 contributions
Age
Aggregation
Annual maximum liability for contributions
Appropriate personal pensions
Contracting out
Generally
Single service contract covering group of employers
Two or more employers
Two or more jobs
Airmen
Armed forces
Artistes and entertainers
Change from 6 April 2014
Generally
Avoidance and anti-avoidance
Calculation
Earnings
Exact percentage method
Generally
Ready reckoner tables
Tables method
Combined collection of contributions with tax
Contracting out
Crown servants
Deemed earnings
Directors
Earnings
Benefits-in-kind
Compensation payments
Deemed
Expenses
Meaning
Mileage allowances
No making good provision for Class 1 liability
Pay in lieu of notice
Redundancy
Settling employees' personal bills
Sourcing the payment
Termination payments
Earnings factors
Earnings limits
Generally
History
Earnings limits and thresholds
Earnings not paid at normal intervals
Earnings periods
Enforcement
Failure to make payments on time, penalties
General provisions
Holiday for new businesses
Interest
Late payments
Rate applicable to judgment debts
Refunded contributions
Relevant employment income from securities
Liability
Annual maximum liability
Earnings normally paid after pensionable age
Generally
Persons over pensionable age
Separate primary and secondary liabilities
Lower earnings limit
Married women, reduced rate
Meaning
Migrant workers
Money purchase contracted-out schemes
More than one employment
Generally
Return of contributions paid in excess of maxima
Paid in error
Payment
Cheque, by
Construction industry scheme
Deduction where insufficient earnings
Electronic payment
Employees paying secondary contributions
Employer liability and right of deduction
Errors
Expatriates on UK payrolls
Intermediate employers outside IR35
IR35 (personal service companies)
Managed service companies
Normal payments
Other methods of payment
Personal service companies
Phoenix directors
Primary Class 1 NICs treated as paid
Quarterly payment
Recovery of unpaid contributions from travel expenses of workers providing services through intermediaries
Security for payment
Successions to business
Wilful failure to make deductions
Year-end reconciliation
Penalties
Dishonest conduct of tax agents
Employment intermediaries, quarterly returns
Generally
Harmonised regime for inaccurate/late returns and late payment
Interaction between penalties and surcharges
Primary
Accounting directly to HMRC
Alteration, powers
Calculation
Earnings factors
Earnings limits and thresholds
Gender recognition certificate
Generally
Liability
Married women/widows, reduced rate
Method of paying
More than one employment
Notional payments
Payment
Percentages
Prescribed equivalents
Reduced rate
Statutory maternity pay, compensation
Primary contributions
Benefits
Deemed
Generally
Rates
Separate primary liabilities
Rates
Age-related secondary percentage
Apprentices under age of 25
Calculations
Contracted-out employment
Deferred employment
Employees under age of 21
Generally
History
Primary contributions
Secondary contributions
Women with reduced rate election
Records
Deductions working sheet (P11)
Disclosure of tax avoidance schemes (DOTAS)
Elections to transfer liability
Generally
Monthly or weekly
Promoters of avoidance schemes
Reduced rates
COMPS employment
Generally
Married women
Widows
Repayment
Conditions
Contributions exceeding annual maximum
Generally
Incorrect categorisation, special rules
Interest
Time limits
Retrospective earnings
Return of contributions paid in error
Generally
Non-contracted out rate instead of contracted-out rate
Two-year time limit for refund
Return of contributions paid in excess of maxima
Returns
Annual
Generally
Quarterly, employment intermediaries
Real time information (RTI)
Secondary
Alteration, powers
Calculation
Earnings limits and thresholds
Generally
Liability
Mariners, airmen etc.
Method of paying
More than one employment
Percentages
Prescribed equivalents
Prohibition on recovery
Reduced rates
Statutory maternity pay, recovery
Transfer of liability to be borne by earner
Weekly earnings brackets
Secondary contributions
Deemed
Deemed payment by employers
Generally
Rates
Separate secondary liabilities
Transfer of secondary liability
Secondary contributor
Security for payment
State pension age
Sub-postmasters
Tables
Thresholds
Two or more employers, aggregation
Two or more jobs, aggregation
Unpaid/late paid
Upper earnings limit