NIM01000 - Class 1 structural overview: contents

1. NIM01001

   Class 1 Structural Overview: General
2. NIM01002

   Class 1 Structural Overview: Date upon which liability arises
3. NIM01003

   Class 1 Structural Overview: Earnings periods
4. NIM01004

   Class 1 Structural Overview: More than one employment with the same or different employers
5. NIM01005

   Class 1 Structural Overview: The Lower Earnings Limit (‘LEL’)
6. NIM01006

   Class 1 Structural Overview: Earnings brackets
7. NIM01007

   Class 1 Structural Overview: Notional primary
8. NIM01008

   Class 1 Structural Overview: The Primary Threshold (‘PT’) and the Secondary Threshold (‘ST’)
9. NIM01009

   Class 1 Structural Overview: The Upper Earnings Limit (‘UEL’) & the annual maximum
10. NIM01010

    Class 1 Structural Overview: Earnings limits & thresholds for pay intervals other than a week
11. NIM01011

    Class 1 Structural Overview: Earnings limits/thresholds and NICs rebate: 2001 to 2002 tax year onwards
12. NIM01015

    Class 1 Structural Overview: Liability for payment
13. NIM01016

    Class 1 Structural Overview: Types of National Insurance contributions: Not contracted-out rate NICs
14. NIM01017

    Class 1 Structural Overview: Types of National Insurance contributions: Contracted-out rate NICs
15. NIM01018

    Class 1 Structural Overview: Types of National Insurance contributions: Contracted-out rate NICs: NICs rebate
16. NIM01020

    Class 1 Structural Overview: Deferment of employee (primary) NICs
17. NIM01021

    Occupational and Personal Pensions
18. NIM01022

    Class 1 Structural Overview: When employees become responsible for paying their own primary NICs
19. NIM01023

    Class 1 Structural overview: Payments of earnings after an employee's death