Tolley's National Insurance Contributions 2023-24

1. Introduction
2. Administration
3. Age Exception
4. Agency Workers
5. Aggregation of Earnings
6. Airmen
7. Annual Maximum
8. Anti-Avoidance
9. Appeals and Reviews
10. Apprentices, Trainees and Students
11. Armed Forces
12. Arrears of Contributions
13. Benefits: Contribution Requirements
14. Categorisation
15. Class I Contributions: Employed Earners
16. Class 1A Contributions: Benefits in kind
17. Class lB Contributions: PAYE Settlement Agreements
18. Class 2 Contributions: Self-employed Earners
19. Class 3 Contributions: Voluntary
20. Class 4 Contributions: On Profits of a Trade Etc.
21. Collection
22. Company Directors
23. Contracted-Out Employment
24. Credits
25. Crown Servants and Statutory Employees
26. Death of Contributor
27. Deferment of Payment
28. Earnings Factors
29. Earnings from Employment: General
30. Earnings from Employment: Expenses
31. Earnings from Employment: Readily Convertible Assests, etc
32. Earnings from Self-employment
33. Earnings Limits and Thresholds Enforcement
34. Earnings Periods
35. Enforcement
36. Entertainers
37. Examiners
38. Homeworkers and Outworkers
39. Husband and Wife
40. Intermediaries
41. Labour-Only Contractors
42. Late-Paid Contributions
43. Leaflets and Forms
44. Lecturers, Teachers and Instructors
45. Mariners
46. Ministers of Religion
47. Multiple Employments
48. National Insurance Fund
49. National Insurance Number
50. Oil-Rig Workers, Divers, Etc
51. Overseas Matters
52. Partners
53. Rates and Limits
54. Reduced Liability Elections
55. Repayment and Re-allocation
56. Share Fishermen
57. Subpostmasters
58. Underwriters at Lloyd's
59. Volunteer Development Workers
Table of Cases
Table of Statutes
Table of Statutory Instruments
Table of Published Decisions
Index