NIM18000 - Class 1B National Insurance Contributions: Contents

1. NIM18001

   Class 1B NICs: Liability: Relevant legislation
2. NIM18010

   Class 1B NICs: Liability: What are Class 1B NICs?
3. NIM18020

   Class 1B NICs: Liability: What is a PAYE Settlement Agreement (PSA)?
4. NIM18030

   Class 1B NICs: Liability: What does a PSA cover?
5. NIM18040

   Class 1B NICs: Liability: What does a PSA not cover?
6. NIM18050

   Class 1B NICs: Liability: General Procedure
7. NIM18060

   Class 1B NICs: Liability: Calculation: General
8. NIM18070

   Class 1B NICs: Liability: Calculation: Rounding
9. NIM18080

   Class 1B NICs: Liability: Calculation: Example
10. NIM18090

    Class 1B NICs: Liability: Calculation: Why are Class 1B NICs due on the tax paid under a PSA?
11. NIM18100

    Class 1B NICs: Liability: Payment date for Class 1B NICs
12. NIM18110

    Class 1B NICs: Liability: What if Class 1 or Class 1A liability arises before the PSA is formally agreed?
13. NIM18120

    Class 1B NICs: Liability: Record Keeping
14. NIM18130

    Class 1B NICs: Liability: Underpayments
15. NIM18140

    Class 1B NICs: Liability: Overpayments
16. NIM18150

    Class 1B NICs: Liability: Residence and Presence conditions
17. NIM18160

    Class 1B NICs: Liability: Special requirements for SSP, SMP, SPP and SAP entitlement
18. NIM19000

    Class 1B NICs: Liability: Exceptions from liability