National Insurance Contributions 2021/22

Preface\nContents\nTable of Examples\nTable of Statutes\nTable of Statutory Instruments\nTable of HMRC Guidance, etc\nTable of EC Material\nTable of Cases\nList of Abbreviations\n1. Overview of the National Insurance system\n	Signposts\n	Introduction\n	Administration\n	Classes of National Insurance contributions\n	National Insurance contributions and benefit entitlement\n	National Insurance disclosure scheme\n	General anti-abuse rule (GAAR)\n	Planning points\n2. Categorisation of Earners\n	Signposts\n	Importance of categorisation\n	Determining status\n	Special cases\n	Recategorisation\n	Planning points\n3. Class 1 National Insurance contributions\n	Signposts\n	Overview of Class 1 National Insurance contributions\n	Employment allowance\n	Coronavirus Job Retention Scheme\n	Earnings\n	Earnings periods\n	Aggregation of earnings\n	Annual maximum and deferment\n	Contracting out\n	Calculating Class 1 National Insurance contributions\n	Salary sacrifice arrangements\n	Collecting and recording Class 1 National Insurance contributions\n	Planning points\n4. Class 1A National Insurance contributions\n	Signposts\n	Overview of Class 1A National Insurance contributions\n	Liability to Class 1A National Insurance contributions\n	Exclusions from the Class 1A charge\n	Effect of method of providing benefits on liability\n	Employees abroad\n	Calculating the Class 1A charge\n	Benefits provided by a third party\n	Collection of Class 1A National Insurance contributions\n	Record keeping\n	Planning points\n5. Class 1B National Insurance contributions\n	Signposts\n	Overview of Class 1B National Insurance contributions\n	PAYE settlement agreements\n	Exclusions from the Class 1B charge\n	Calculating Class 1B contributions\n	Collection and reporting\n	Timing considerations\n	Records\n	Planning points\n6. Class 2 National Insurance contributions\n	Signposts\n	Overview of Class 2 National Insurance contributions\n	Exceptions from the liability to Class 2 National Insurance\rcontributions\n	Voluntary payment of Class 2 National Insurance contributions\n	Special Class 2 National Insurance contributions\n	Annual maximum\n	Payment and collection of Class 2 National Insurance\rcontributions\n	Covid-19 pandemic\n	Planning points\n7. Class 3 and Class 3A National Insurance contributions\n	Signposts\n	Overview of Class 3 National Insurance contributions\n	Eligibility to pay Class 3 National Insurance contributions\n	Additional Class 3 National Insurance contributions\n	Decision to pay Class 3 National Insurance contributions\n	Notification requirements\n	Payment of Class 3 National Insurance contributions\n	Class 3A National Insurance Contributions\n	Planning points\n8. Class 4 National Insurance contributions\n	Signposts\n	Overview of Class 4 National Insurance contributions\n	Exception from liability to Class 4 National Insurance\rcontributions\n	Profits for Class 4 National Insurance purposes\n	Calculating the Class 4 National Insurance liability\n	Annual maximum\n	Payment and collection of Class 4 National Insurance\rcontributions\n	Special Class 4 National Insurance contributions\n	Covid-19 pandemic\n	Planning points\n9. International considerations\n	Signposts\n	Overview of international considerations\n	Key concepts\n	Residence and presence condition for liability\n	Going to and coming from abroad: UK position\n	EU countries, other EEA countries and Switzerland\n	Reciprocal agreement countries\n	Rest of the world\n	Mariners\n	Embassy employees\n	Direct payment scheme\n	Modified National Insurance contribution procedures\n	Offshore intermediaries\n	Planning Points\nAppendices\n	Appendix 1 Class 1 NIC rates and thresholds\n	Appendix 2 Class 1A NIC rates\n	Appendix 3 Class 1B NIC rates\n	Appendix 4 Class 2 NIC rates\n	Appendix 5 Class 3 NIC rates\n	Appendix 6 Class 3A Voluntary NIC rates\n	Appendix 7 Class 4 NIC rates\nIndex