Upper earnings limit
Aggregation rule
Commentary –
Tax Reporter ¶1007-300–Tax Reporter ¶1007-325
HMRC Guidance –
NIM10009
Annual maximum liability
Commentary –
Tax Reporter ¶1007-325
Benefits
Commentary –
Tax Reporter ¶1030-300
Class 1 contributions
Contracted-out salary related
Commentary –
Tax Reporter ¶1006-050
;
Tax Reporter ¶1006-075
Contracting out
Commentary –
Tax Reporter ¶1005-625
;
Tax Reporter ¶1006-025–Tax Reporter ¶1006-175
;
Tax Reporter ¶1007-300
HMRC Guidance –
NIM10009
Directors
Commentary –
Tax Reporter ¶1022-700
Equivalent values
Commentary –
Tax Reporter ¶1005-750
History
Commentary –
Tax Reporter ¶1005-775
Primary and secondary contributions
Commentary –
Tax Reporter ¶1005-575
;
Tax Reporter ¶1005-600
State retirement pension
Commentary –
Tax Reporter ¶1030-400
Tables method
Commentary –
Tax Reporter ¶1006-475