NIM01440 - Class 1 structural overview: Zero-rate of contributions for Armed Forces Veterans: 2022-2023 onwards reporting in real time

From April 2022 the relief will operate in real time.

It is the employer바카라 사이트™s responsibility to ensure the correct category letter has been applied to the assessment of NICs based on the circumstances of the employee.

To ensure that secondary Class 1 NICs are correctly assessed, the employer should verify:

  • the employee바카라 사이트™s date of birth from normal sources, such as a passport/birth certificate
  • the veteran is a qualifying veteran (see NIM01415), and
  • the correct evidence is held (see NIM01420)

See NIM01430 for the National Insurance category letters to use to correctly assess secondary Class 1 NICs for Veterans.