NIM01201 - Class 1 structural overview from 6 April 2009: introduction
Section 5 of the Social Security Contributions and Benefits Act 1992 (SSCBA 92)
Regulation 10 & 11 of the Social Security Contributions Regulations (2001) (SI 2001 No 1004)
Pensions Acts 2007 and 2008
National Insurance Contributions Act (NICA) 2008
The above made changes to the structure of Class 1 NICs from 6 April 2009.
Guidance on these changes can be found at NIM01202 onwards.
The changes affect the NICs rebate and the amount of Class 1 NICs due but they do not disturb any of the existing Class 1 rules covering the:
- date upon which liability arises
- methods used to assess liability or
- starting point at which liability arises.
Guidance on:
- those areas of Class 1 NICs liability which are not affected by the changes and
- the structure of Class 1 NICs before 6 April 2003
- the structure of Class 1 NICs from 6 April 2003 to 5 April 2009
can be found at NIM01000 onwards