NIM01001 - Class 1 Structural Overview: General

Class 1 NICs are earnings-related and comprise two elements: the primary Class 1 contribution payable by employed earners, and the secondary Class 1 contribution payable by employers and other persons paying earnings (see NIM01015).

In general, liability to pay Class 1 contributions is limited to persons who fulfil prescribed conditions of residence or presence in Great Britain (see NIM33000 onwards), and no person is entitled to pay Class 1 contributions other than those for which they are liable.

A Class 1 contribution is payable or treated as paid, in respect of earnings (see NIM02000 onwards) from an employed earner바카라 사이트™s employment or by those whose employment is treated as such by regulations except where the earner:

  • is under age sixteen at the time payment is made; or
  • has earnings less than the Lower Earnings Limit ('LEL', see NIM01005) current at the time but employers must pay secondary Class 1 NICs where earnings are above the Secondary Threshold; or
  • the employee is at or over State pension age at the time payment is made (see NIM36000) but employers must continue to pay secondary Class 1 NICs for those employees over this age.