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

– see 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