NIM10060 - Aggregation of earnings: examples: contents

1. NIM10061

   Contracted-out and not contracted-out: no Appropriate Personal Pension (APP) held: contracted-out earnings exceed UEL
2. NIM10062

   Aggregation of earnings: Order of priority for years involving contracted-out employment or employee had an Appropriate Personal Pension (APP)
3. NIM10067

   Calculation and recording: NICs due at main rate: same earnings period
4. NIM10068

   Calculation and recording: NICs due at main rate: different earnings periods