– see also Class 1 contributions

Abnormal pay practices

Aggregation

Amounts to be treated as earnings

Annual maximum

Avoiding or reducing liability

Beneficial interest

Assets

Units in a unit trust scheme

Calculation

Calculation of earnings

Generally

Payments to be disregarded

Class 1 contributions, liability for

Deduction of

Calculation of

Generally

Directors, payments to be disregarded

Earnings limits and thresholds

Earnings period

Failure of employer to pay

Holiday payments

Joint employment of husband and wife

Mariners

Monthly payments by employer

Overdue, interest on

Prescribed equivalents

Quarterly payments by employer

Recovery of

Remission of interest

Repaid, interest on

Repayment of interest

Sickness payments treated as remuneration

Single payment of earnings in respect of different employed earner's employments by different secondary contributors

Specified amounts payable by employer

Trustees, certain payments by to be disregarded

Vehicles other than cycles