Class 1 contributions

Age

Legislation/Regulatory – SSCBA92 s. 6(1), (2)

Aggregation

Annual maximum liability for contributions

Commentary – Tax Reporter ¶1007-325

Appropriate personal pensions

Commentary – Tax Reporter ¶1007-300

Contracting out

Commentary – Tax Reporter ¶1007-300

Generally

Commentary – Tax Reporter ¶1007-300

Single service contract covering group of employers

Commentary – Tax Reporter ¶1007-300

Two or more employers

Commentary – Tax Reporter ¶1007-300

Two or more jobs

Commentary – Tax Reporter ¶1007-300

Airmen

Commentary – Tax Reporter ¶1021-800

Armed forces

Commentary – Tax Reporter ¶1021-900

Artistes and entertainers

Change from 6 April 2014

Commentary – Tax Reporter ¶1022-000

Generally

Commentary – Tax Reporter ¶1022-000

Avoidance and anti-avoidance

– see Anti-avoidance

Calculation

Earnings

Commentary – Tax Reporter ¶1006-600

Exact percentage method

Commentary – Tax Reporter ¶1006-450

Generally

Commentary – Tax Reporter ¶1006-425

Legislation/Regulatory – SSCBA92 Sch. 1, para. 4

Ready reckoner tables

Commentary – Tax Reporter ¶1006-500

Tables method

Commentary – Tax Reporter ¶1006-475 ; Tax Reporter ¶1006-500

Combined collection of contributions with tax

Legislation/Regulatory – SSCBA92 Sch. 1, para. 6

HMRC Guidance – BIM45740

Contracting out

– see Contracted-out employment; Contracted-out contributions and benefits

Crown servants

Commentary – Tax Reporter ¶1022-100

Deemed earnings

– see Deemed earnings

Directors

– see Directors

Earnings

Benefits-in-kind

Commentary – Tax Reporter ¶1006-620

Case Law – EDI Services Ltd & Ors v. R & C Commrs ; Spectrum Computer Supplies Ltd & Anor v. R & C Commrs

Compensation payments

Commentary – Tax Reporter ¶1006-610

HMRC Guidance – EIM00760

Deemed

– see Deemed earnings

Expenses

Commentary – Tax Reporter ¶1006-630

Meaning

Commentary – Tax Reporter ¶1006-600

Mileage allowances

Commentary – Tax Reporter ¶1006-630

No making good provision for Class 1 liability

Commentary – Tax Reporter ¶1006-650

Pay in lieu of notice

Commentary – Tax Reporter ¶1006-610

HMRC Guidance – EIM00760

Redundancy

Commentary – Tax Reporter ¶1006-610

HMRC Guidance – EIM00760

Settling employees' personal bills

Commentary – Tax Reporter ¶1006-640

Case Law – HARTLAND v. DIGGINES (H.M. INSPECTOR OF TAXES). ; NICOLL (H.M. INSPECTOR OF TAXES) v. AUSTIN

Sourcing the payment

Commentary – Tax Reporter ¶1006-610

HMRC Guidance – EIM00760

Termination payments

Commentary – Tax Reporter ¶1006-610 ; Tax Reporter ¶1006-615

HMRC Guidance – EIM00760

Earnings factors

Legislation/Regulatory – SI 1979/676 Sch. 1, para. 1-6

Earnings limits

Generally

Commentary – Tax Reporter ¶1005-750

History

Commentary – Tax Reporter ¶1005-775

Earnings limits and thresholds

Legislation/Regulatory – SSCBA92 s. 5, 5A

Earnings not paid at normal intervals

Legislation/Regulatory – SSCBA92 Sch. 1, para. 2

Earnings periods

– see Earnings periods

Enforcement

Commentary – Tax Reporter ¶1042-725

Failure to make payments on time, penalties

Legislation/Regulatory – SI 2001/1004 reg. 67A

General provisions

Legislation/Regulatory – SSCBA92 Sch. 1, para. 4

Holiday for new businesses

– see Holiday for new businesses

Interest

Late payments

Commentary – Tax Reporter ¶1041-875

Rate applicable to judgment debts

Commentary – Tax Reporter ¶1041-950

Refunded contributions

Commentary – Tax Reporter ¶1041-900

Relevant employment income from securities

Commentary – Tax Reporter ¶1041-925

Liability

Annual maximum liability

Commentary – Tax Reporter ¶1007-325

Earnings normally paid after pensionable age

Legislation/Regulatory – SI 2001/1004 reg. 28

Generally

Commentary – Tax Reporter ¶1005-100

Legislation/Regulatory – SSCBA92 s. 1(6), 6, Sch. 1, para. 4

HMRC Guidance – COG915195 ; COG932500 ; ERSM161040 ; ERSM170700 ; ESM4148 ; NIM36001

Persons over pensionable age

Legislation/Regulatory – SI 2001/1004 reg. 29

Separate primary and secondary liabilities

Commentary – Tax Reporter ¶1005-300

Lower earnings limit

Legislation/Regulatory – PSA93 s. 181(1) ; SSCBA92 s. 5(1)(a)

Married women, reduced rate

Legislation/Regulatory – PSA93 s. 41(3) ; SI 2001/1004 reg. 131 ; SSCBA92 s. 19(4)

Meaning

Legislation/Regulatory – SI 1979/676 Sch. 1, para. 1

Migrant workers

Commentary – Tax Reporter ¶1035-600

Money purchase contracted-out schemes

Legislation/Regulatory – PSA93 s. 8, 42A, 42B ; SI 2006/1009 art. 3

More than one employment

Generally

Legislation/Regulatory – SI 2001/1004 reg. 21 ; SSCBA92 Sch. 1, para. 1

Return of contributions paid in excess of maxima

Legislation/Regulatory – SI 2001/1004 reg. 52A

Paid in error

Legislation/Regulatory – SSCBA92 s. 19A

Payment

Cheque, by

Commentary – Tax Reporter ¶1041-425

HMRC Guidance – CISR76020

Construction industry scheme

Commentary – Tax Reporter ¶1041-425

HMRC Guidance – CISR76020

Deduction where insufficient earnings

Commentary – Tax Reporter ¶1041-325

Electronic payment

Commentary – Tax Reporter ¶1041-425

HMRC Guidance – CISR76020

Employees paying secondary contributions

Commentary – Tax Reporter ¶1041-375

Employer liability and right of deduction

Commentary – Tax Reporter ¶1041-300

Case Law – Netherlane Ltd v York (HMIT) ; Westek Ltd v. R & C Commrs

Errors

Commentary – Tax Reporter ¶1041-350

Expatriates on UK payrolls

Commentary – Tax Reporter ¶1041-625

HMRC Guidance – PAYE82003 ; PAYE82004

Intermediate employers outside IR35

Commentary – Tax Reporter ¶1041-600

IR35 (personal service companies)

Commentary – Tax Reporter ¶1041-575

Managed service companies

Commentary – Tax Reporter ¶1041-580

Normal payments

Commentary – Tax Reporter ¶1041-425

HMRC Guidance – CISR76020

Other methods of payment

Commentary – Tax Reporter ¶1041-400

HMRC Guidance – PAYE82003 ; PAYE82004

Personal service companies

Commentary – Tax Reporter ¶1041-575

Phoenix directors

Commentary – Tax Reporter ¶1041-500

Case Law – Inzani v. R & C Commrs

Primary Class 1 NICs treated as paid

Commentary – Tax Reporter ¶1007-475

Quarterly payment

Commentary – Tax Reporter ¶1041-450

Recovery of unpaid contributions from travel expenses of workers providing services through intermediaries

Commentary – Tax Reporter ¶1041-545

Security for payment

Commentary – Tax Reporter ¶1041-535

Successions to business

Commentary – Tax Reporter ¶1041-550

Wilful failure to make deductions

Commentary – Tax Reporter ¶1041-525

Year-end reconciliation

Commentary – Tax Reporter ¶1041-475

Penalties

Dishonest conduct of tax agents

Commentary – Tax Reporter ¶1042-225

Employment intermediaries, quarterly returns

Commentary – Tax Reporter ¶1040-350

Generally

Commentary – Tax Reporter ¶1042-025

HMRC Guidance – CH62880

Harmonised regime for inaccurate/late returns and late payment

Commentary – Tax Reporter ¶1042-025

HMRC Guidance – CH62880

Interaction between penalties and surcharges

Commentary – Tax Reporter ¶1042-025

HMRC Guidance – CH62880

Primary

Accounting directly to HMRC

Legislation/Regulatory – SI 2001/1004 reg. 84

Alteration, powers

Legislation/Regulatory – SSAA92 s. 145, 147

Calculation

Legislation/Regulatory – SI 2001/1004 reg. 12 ; SSCBA92 s. 8

Earnings factors

Legislation/Regulatory – PSA93 s. 181(1) ; SSCBA92 s. 22, 23

Earnings limits and thresholds

Legislation/Regulatory – SI 2001/1004 reg. 10 ; SSCBA92 s. 5

Gender recognition certificate

Legislation/Regulatory – SI 2001/1004 reg. 8

Generally

Legislation/Regulatory – PSA93 s. 181(1)

Liability

Legislation/Regulatory – SSCBA92 s. 6

Married women/widows, reduced rate

Legislation/Regulatory – SSCBA92 s. 19(4)

Method of paying

Legislation/Regulatory – SSCBA92 Sch. 1, para. 3

More than one employment

Legislation/Regulatory – SI 2001/1004 reg. 21 ; SSCBA92 Sch. 1, para. 1

Notional payments

Legislation/Regulatory – SI 2000/747 ; SSCBA92 s. 6A

Payment

Legislation/Regulatory – SI 2001/1004 reg. 84, 85

Percentages

Legislation/Regulatory – SSCBA92 s. 8(2)

Prescribed equivalents

Legislation/Regulatory – SI 2001/1004 reg. 11

Reduced rate

Legislation/Regulatory – PSA93 s. 41(1) ; SSCBA92 s. 19(6)

Statutory maternity pay, compensation

Legislation/Regulatory – SI 1994/1882

Primary contributions

Benefits

Commentary – Tax Reporter ¶1005-275

Deemed

Commentary – Tax Reporter ¶1005-200

Generally

Commentary – Tax Reporter ¶1005-175

Rates

Commentary – Tax Reporter ¶1005-600

Separate primary liabilities

Commentary – Tax Reporter ¶1005-300

Rates

Age-related secondary percentage

Commentary – Tax Reporter ¶1005-600 ; Tax Reporter ¶1005-650 ; Tax Reporter ¶1005-675

Apprentices under age of 25

Commentary – Tax Reporter ¶1005-600 ; Tax Reporter ¶1005-675

Calculations

Commentary – Tax Reporter ¶1005-600

Contracted-out employment

Commentary – Tax Reporter ¶1005-625

Deferred employment

Commentary – Tax Reporter ¶1005-625

Employees under age of 21

Commentary – Tax Reporter ¶1005-600 ; Tax Reporter ¶1005-650

Generally

Commentary – Tax Reporter ¶1005-575

History

Commentary – Tax Reporter ¶1005-775

Primary contributions

Commentary – Tax Reporter ¶1005-600

Secondary contributions

Commentary – Tax Reporter ¶1005-600 ; Tax Reporter ¶1005-650

Women with reduced rate election

Commentary – Tax Reporter ¶1005-625

Records

Deductions working sheet (P11)

Commentary – Tax Reporter ¶1040-125

Disclosure of tax avoidance schemes (DOTAS)

Commentary – Tax Reporter ¶1040-175

Elections to transfer liability

Commentary – Tax Reporter ¶1040-150

Generally

Commentary – Tax Reporter ¶1040-000 ; Tax Reporter ¶1040-100

Monthly or weekly

Commentary – Tax Reporter ¶1040-125

Promoters of avoidance schemes

Commentary – Tax Reporter ¶1040-200

Reduced rates

COMPS employment

Legislation/Regulatory – PSA93 s. 42A, 42B ; SI 2001/1355 ; SI 2006/1009 art. 3

Generally

Legislation/Regulatory – PSA93 s. 41(1) ; SI 2006/1009 art. 2 ; SSCBA92 s. 19(6)

Married women

Legislation/Regulatory – PSA93 s. 41(3) ; SI 2001/1004 reg. 131 ; SSCBA92 s. 19(4)

Widows

Legislation/Regulatory – PSA93 s. 41(3) ; SI 2001/1004 reg. 131 ; SSCBA92 s. 19(4)

Repayment

Conditions

Commentary – Tax Reporter ¶1042-125

Contributions exceeding annual maximum

Commentary – Tax Reporter ¶1042-125

Generally

Commentary – Tax Reporter ¶1042-125

Incorrect categorisation, special rules

Commentary – Tax Reporter ¶1042-125

Interest

Commentary – Tax Reporter ¶1041-900

Time limits

Commentary – Tax Reporter ¶1042-125

Retrospective earnings

Legislation/Regulatory – SI 2001/1004 reg. 60(3), 90H(4), 90N(4), Sch. 4, para. 6(1A)-(3), 7(3A), 10(1A), 11(1A), (2), 11A, 17(3), (4A), 22(2A), (2B), 31(7A) ; SI 2001/769 reg. 4(11), 5A

Return of contributions paid in error

Generally

Legislation/Regulatory – SI 2001/1004 reg. 52, 53 ; SSCBA92 s. 19A

Non-contracted out rate instead of contracted-out rate

Legislation/Regulatory – SI 2001/1004 reg. 54

Two-year time limit for refund

Legislation/Regulatory – SI 2001/1004 reg. 59

Return of contributions paid in excess of maxima

Legislation/Regulatory – SI 2001/1004 reg. 52A

Returns

Annual

– see Annual returns

Generally

Commentary – Tax Reporter ¶1040-000

Legislation/Regulatory – SSCBA92 Sch. 1, para. 7B

Quarterly, employment intermediaries

Commentary – Tax Reporter ¶1040-350

Real time information (RTI)

– see Real time information (RTI)

Secondary

Alteration, powers

Legislation/Regulatory – SSAA92 s. 145, 147

Calculation

Legislation/Regulatory – SI 2001/1004 reg. 12 ; SSCBA92 s. 9

Earnings limits and thresholds

Legislation/Regulatory – SI 2001/1004 reg. 10

Generally

Legislation/Regulatory – PSA93 s. 181(1)

Liability

Legislation/Regulatory – SSCBA92 s. 6

Mariners, airmen etc.

Legislation/Regulatory – SSCBA92 s. 117

Method of paying

Legislation/Regulatory – SSCBA92 Sch. 1, para. 3

More than one employment

Legislation/Regulatory – SI 2001/1004 reg. 21 ; SSCBA92 Sch. 1, para. 1

Percentages

Legislation/Regulatory – SSCBA92 s. 9(3)

Prescribed equivalents

Legislation/Regulatory – SI 2001/1004 reg. 11

Prohibition on recovery

Legislation/Regulatory – SSCBA92 Sch. 1, para. 3A

Reduced rates

Legislation/Regulatory – PSA93 s. 41(1)

Statutory maternity pay, recovery

Legislation/Regulatory – SI 1994/1882 ; SSCBA92 s. 167

Transfer of liability to be borne by earner

Legislation/Regulatory – SSCBA92 Sch. 1, para. 3B

Weekly earnings brackets

Legislation/Regulatory – SSCBA92 s. 9(3)

Secondary contributions

Deemed

Commentary – Tax Reporter ¶1003-100

Deemed payment by employers

Commentary – Tax Reporter ¶1005-250

Case Law – Sempra Metals Ltd v. R & C Commrs

Generally

Commentary – Tax Reporter ¶1005-175 ; Tax Reporter ¶1005-225

Rates

Commentary – Tax Reporter ¶1005-600 ; Tax Reporter ¶1005-650 ; Tax Reporter ¶1005-675

Separate secondary liabilities

Commentary – Tax Reporter ¶1005-300

Transfer of secondary liability

Commentary – Tax Reporter ¶1005-325

HMRC Guidance – ERSM170750

Secondary contributor

Legislation/Regulatory – SI 1978/1689 reg. 5 ; SSCBA92 s. 7, Sch. 1, para. 3

Security for payment

– see Security for payment

State pension age

Commentary – Tax Reporter ¶1025-100

Case Law – Manning v. R & C Commrs

Sub-postmasters

Commentary – Tax Reporter ¶1024-325

HMRC Guidance – BIM66301

Case Law – Dhendsa v Richardson (HMIT)

Tables

Commentary – Tax Reporter ¶1006-475 ; Tax Reporter ¶1006-500

Thresholds

Commentary – Tax Reporter ¶1005-750

Two or more employers, aggregation

Commentary – Tax Reporter ¶1007-300

Two or more jobs, aggregation

Commentary – Tax Reporter ¶1007-300

Unpaid/late paid

– see Unpaid contributions

Upper earnings limit

Legislation/Regulatory – PSA93 s. 181(1) ; SSCBA92 s. 5(1), (3), 5A

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