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