NIM00002 - Overview and purpose: the structure of the NIM
»Ê¹ÚÌåÓýapp National Insurance Manual (NIM) provides details of the current structure and assessment of all classes of National Insurance Contributions (NICs), as well as some historic information. »Ê¹ÚÌåÓýappre is some historical information relating NICs rates available on Gov.UK.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  Â
»Ê¹ÚÌåÓýapp NIM is broken down into seven main sections. »Ê¹ÚÌåÓýappse sections follow the six classes of NICs plus a section dedicated to Special Cases. This structure is broadly in line with the structure of the law relating to NICs, found in the Social Security Contributions and Benefits Act (SSCBA) 1992.Â
»Ê¹ÚÌåÓýapp six Classes of NICs
»Ê¹ÚÌåÓýapp NIM covers the six classes of NICs. »Ê¹ÚÌåÓýappse are:
- Class 1 (See NIM01000CO)
- Class 1A (See NIM13000CO)
- Class 1B (See NIM18000)
- Class 2 (See NIM70000CO)
- Class 4 (See NIM24000CO)
- Class 3 (See NIM25000CO)
Special cases
»Ê¹ÚÌåÓýapp Special Cases section of the NIM covers: