– see also Class 1 contributions

Abnormal pay practices

Legislation/Regulatory – SI 2001/1004 reg. 30

Aggregation

– see Aggregation of earnings

Amounts to be treated as earnings

Legislation/Regulatory – SI 2001/1004 reg. 22

Annual maximum

Legislation/Regulatory – SI 2001/1004 reg. 21

Avoiding or reducing liability

Legislation/Regulatory – SI 2001/1004 reg. 31

Beneficial interest

Assets

Legislation/Regulatory – SI 2001/1004 Sch. 2, para. 2, 4

Units in a unit trust scheme

Legislation/Regulatory – SI 2001/1004 Sch. 2, para. 3

Calculation

Legislation/Regulatory – SI 2001/1004 reg. 12

Calculation of earnings

Generally

Legislation/Regulatory – SI 2001/1004 reg. 24

Payments to be disregarded

Legislation/Regulatory – SI 2001/1004 reg. 25, Sch. 3

Class 1 contributions, liability for

Legislation/Regulatory – SI 2001/1004 reg. 28, 29

Deduction of

Calculation of

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 7

Generally

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 6

Directors, payments to be disregarded

Legislation/Regulatory – SI 2001/1004 reg. 27

Earnings limits and thresholds

Legislation/Regulatory – SI 2001/1004 reg. 10

Earnings period

– see Earnings periods

Failure of employer to pay

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 14

Holiday payments

Legislation/Regulatory – SI 2001/1004 reg. 19

Joint employment of husband and wife

Legislation/Regulatory – SI 2001/1004 reg. 20

Mariners

Legislation/Regulatory – SI 2001/1004 reg. 121

Monthly payments by employer

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 10, 12

Overdue, interest on

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 17

Prescribed equivalents

Legislation/Regulatory – SI 2001/1004 reg. 11

Quarterly payments by employer

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 11, 12

Recovery of

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 16

Remission of interest

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 20

Repaid, interest on

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 18

Repayment of interest

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 19

Sickness payments treated as remuneration

Legislation/Regulatory – SI 2001/1004 reg. 23

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

Legislation/Regulatory – SI 2001/1004 reg. 17

Specified amounts payable by employer

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 15

Trustees, certain payments by to be disregarded

Legislation/Regulatory – SI 2001/1004 reg. 26, Sch. 3

Vehicles other than cycles

Legislation/Regulatory – SI 2001/1004 reg. 22A