NIM01016 - Class 1 structural overview: types of National Insurance contributions: not contracted-out rate NICs

Since 6 April 2016 most people pay the same standard rate of NICs following the ending of contracted out NICs schemes.

Before 6 April 2016 non contracted-out (full) rate NICs were paid by those who were included in the additional State Pension. The primary element (see NIM01001) was payable at either a standard rate or, for certain married women and widows, at a reduced rate.

For further information about the fiscal structure of NICs, see NIM01011 onwards. For further information about married womens’ and widows’ reduced rate NICs, see NIM30000 and NIM31000, respectively.

For information on the structure of primary Class 1 NICs from 6 April 2003, see NIM01100onwards.

For information on the structure of primary Class 1 NICs from 6 April 2009, see NIM01200 onwards.