Class 1B National Insurance contributions

Calculation

Commentary – Essential Tax Companion ¶12755

Generally

Commentary – Essential Tax Companion ¶12105 ; Essential Tax Companion ¶12205 ; Essential Tax Companion ¶12750

PAYE settlement agreements

Commentary – Essential Tax Companion ¶12205 ; Essential Tax Companion ¶12750

Rate

Commentary – Essential Tax Companion ¶12755

Reporting requirements

Commentary – Essential Tax Companion ¶2060