NIM10000 - Aggregation of earnings: contents

1. NIM10001

   Aggregation of Earnings: General
2. NIM10002

   Aggregation of Earnings: One or more employments with the same employer
3. NIM10003

   Aggregation of Earnings: More than one employment with different employers: General
4. NIM10004

   Aggregation of Earnings: More than one employment with different employers: Different secondary contributors carrying on ‘business in association’ with each other
5. NIM10005

   Aggregation of Earnings: More than one employment with different employers, only one of whom is treated as the secondary contributor for both employments
6. NIM10006

   Aggregation of Earnings: More than one employment with different persons, for which some other person is treated as the secondary contributor for both employments
7. NIM10007

   Aggregation of Earnings: Earnings paid after State pension age
8. NIM10008

   Aggregation of Earnings: Single payments of earnings to cover employments with different secondary contributors
9. NIM10009

   Aggregation of Earnings: The ‘not reasonably practicable’ test
10. NIM10010

    Aggregation of Earnings: Definition of ‘business in association’
11. NIM10011

    Aggregation of Earnings: Calculating NICs: General
12. NIM10012

    Aggregation of Earnings: Calculating NICs: Earnings Periods: General
13. NIM10013

    Aggregation of Earnings: Calculating NICs: Earnings periods: Where contracted-out employment may apply
14. NIM10016

    Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out & not contracted-out employments: Employee has no Appropriate Personal Pension (APP) arrangement
15. NIM10017

    Aggregation of Earnings: Calculating NICs: Earnings periods: Mixed contracted-out & not contracted-out employments: Employee has Appropriate Personal Pension (APP) arrangement
16. NIM10018

    Calculating and recording NICs in mixed contracted-out, not contracted-out and APP cases: general
17. NIM10060

    Aggregation of earnings: examples: contents