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Core Tax Annual: National Insurance Contributions 2018/19

Sarah Bradford
Bloomsbury Professional
First edition
Publication Date:
Chapter 3: Class 1 National Insurance contributions Importance of earnings Meaning of earnings Statutory payments and sickness payments Gains on chargeable events in relation to securities options Restrictive undertakings Earnings of workers supplied by service companies (IR35) Salaried partners in limited liability partnerships Managed service companies Other amounts treated as earnings Mileage allowance payments Disguised remuneration Calculation of earnings in special cases Payments disregarded in the calculation of earnings for earnings-related contributions Payments in kind Payments by way of specific assets not disregarded as payments in kind Certain non-cash vouchers disregarded as payments in kind Pension and pension contributions Travelling, relocation and other expenses and allowances of the employment Incentives by way of securities Miscellaneous payments Certain payments by trustees disregarded in the computation of earnings Payments to directors disregarded in the computations of earnings Payments of earnings to directors What to include in gross pay for National Insurance purposes: ...

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