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  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
9 May 2025 - See all updates
  1. Back to contents

NIM01000CO - Class 1 National Insurance contributions: contents

  1. NIM01000
    Class 1 Structural Overview: contents
  2. NIM01100
    Class 1 Structural Overview from 6 April 2003 to 5 April 2009: contents
  3. NIM01200
    Class 1 structural overview from 6 April 2009: contents
  4. NIM02000
    Class 1 NICs: earnings of employees and office holders: contents
  5. NIM03000
    Class 1 NICs: Time limits for paying Class 1 NICs: contents
  6. NIM05000
    Class 1 NICs: Expenses and allowances: contents
  7. NIM06430
    Electric Vehicles: Contents
  8. NIM06500
    Class 1 NICs: Employment Allowance: Contents
  9. NIM06800
    Class 1 NICs: Employment-related securities – contents
  10. NIM07000
    Class 1 NICs: Payments made under employment legislation – contents
  11. NIM07501
    Class 1 NICs: interest: contents
  12. NIM08000
    Earnings Periods: Contents
  13. NIM10000
    Aggregation of earnings: contents
  14. NIM11000
    Class 1: calculating and recording earnings, NICs and NIC rebates: contents
  15. NIM11500
    Class 1 NICs: Reporting NICs in RTI: contents
  16. NIM12000
    Class 1: Calculating Class 1 NICs for Directors – contents
  17. NIM12100
    Class 1: Deeming and treating as paid: Contents
  18. NIM12200
    Class 1: Personal Liability Notices: contents
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