Class 1 contributions

Conditions

Commentary – Tax Reporter ¶1042-125

Contributions exceeding annual maximum

Commentary – Tax Reporter ¶1042-125

Generally

Commentary – Tax Reporter ¶1042-125

Incorrect categorisation, special rules

Commentary – Tax Reporter ¶1042-125

Interest

Commentary – Tax Reporter ¶1041-900

Time limits

Commentary – Tax Reporter ¶1042-125

Class 1A contributions

Commentary – Tax Reporter ¶1010-425

Class 1B contributions

Commentary – Tax Reporter ¶1011-800

Class 2 contributions

Commentary – Tax Reporter ¶1016-100 ; Tax Reporter ¶1016-175

Class 4 contributions

Commentary – Tax Reporter ¶1018-500

Order of precedence

Commentary – Tax Reporter ¶1025-500

Time limit

Commentary – Tax Reporter ¶1003-250

Voluntary Class 3 contributions

Commentary – Tax Reporter ¶1021-250