Class 1A contributions
Basis of liability
Conditions
Exclusion by regulation
Generally
Internationally mobile employees
Person liable
Termination payments
Calculation
Fractional amounts
Generally
Cash equivalent
Combined collection of contributions with tax
Disabled employed earners
Enforcement
General provision
Generally
Liability
Generally
Third party provider of benefits
Migrant workers
More than one employment
Non-cash vouchers provided by third parties
Not properly paid
Paid in error
Payment
Cessation of business
Due date
Errors in
Failure by employer to pay
Failure to make payments on time, penalties
Generally
Interest on late payments
Interest on overdue
Late or incorrect payment
Security for
Special rules when business closed or transferred
Specified amount
Successions to business
Penalties
Generally
P11D and P11D(b) returns
Percentage
Prescribed general earnings, contributions not payable
Private use of cars, vans etc.
Rates
Recording and reporting
Repayment
Retrospective tax legislation
Return of contributions paid in error
Generally
Two-year limit on refund
Returns
Security for payment
Set-off, amounts falling to be repaid against earnings-related contributions
Something provided/made available by reason of two or more employments or two or more earners
Taxable value of benefits-in-kind
Third party benefits
Unpaid