NIM01500 - Class 1 Structural Overview: zero-rate of secondary NICs for Freeport employees: contents

The following guidance relates to the zero-rate of secondary NICs for Freeport employers in respect of their qualifying employees.

1. NIM01505

   Background
2. NIM01510

   Qualifying Employers
3. NIM01515

   Qualifying conditions for employees
4. NIM01520

   60% Rule
5. NIM01525

   Exemptions due to protected characteristics
6. NIM01530

   Evidence
7. NIM01535

   Freeport Upper Secondary Threshold (FUST)
8. NIM01540

   Category letters
9. NIM01545

   Assessment
10. NIM01550

    Zero-rate of secondary Class 1 NICs for employees under the age of 21, apprentices under the age of 25 and Armed Forces Veterans
11. NIM01555

    Aggregation
12. NIM01560

    Mariners
13. NIM01570

    Examples: contents