National Insurance Contributions 2022/23

U.K.

National Insurance Contributions 2022/23

By Sarah Bradford
Bloomsbury Professional (formerly Tottel Publishing) August 2022

Specifications

ISBN-13
9781526523730
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
August 2022
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

National Insurance Contributions 2022/23 covers all classes of UK National Insurance contributions, explaining where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Table of Contents

  1. Overview of the National Insurance system
  2. Categorisation of earners
  3. Class 1 National Insurance contributions
  4. Class 1A National Insurance contributions
  5. Class 1B National Insurance contributions
  6. Class 2 National Insurance contributions
  7. Class 3 National Insurance contributions
  8. CLASS 4 National Insurance contributions
  9. International considerations.
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