Contents of Part E8
E8.1ÌýÌýÌýÌý ±·±õ°ä—i²Ô³Ù°ù´Ç»å³Ü³¦³Ù¾±´Ç²Ô
E8.2ÌýÌýÌýÌý Employment, earnings and Class 1, 1A and 1B contributions
E8.3ÌýÌýÌýÌý Contributions for the self-employed
E8.4ÌýÌýÌýÌý Class 3 and Class 3A contributions
[E8.5]ÌýÌýÌýÌý [Removed]
[E8.6]ÌýÌýÌýÌý [Removed]
E8.7ÌýÌýÌýÌý International aspects
E8.8ÌýÌýÌýÌý NIC administration
E8.9ÌýÌýÌýÌý Payment and repayment of contributions
E8.10ÌýÌýÌýÌý Settlement of disputes and proceedings for recovery and penalties
E8.11ÌýÌýÌýÌý NIC planning
Division E8.1ÌýÌýÌýÌý ±·±õ°ä—i²Ô³Ù°ù´Ç»å³Ü³¦³Ù¾±´Ç²Ô
For updates affecting this Division please see Part E0 Updates
E8.101 NIC—overview
The UK National Insurance system was introduced in 1911 and, like income tax on its début a century earlier, was described as a temporary measure. Although the legislation dealing with the subject is now referred to as 'social security' legislation, following international practice (which terminology is accordingly used in those Divisions of this work dealing with international matters), it is still popularly known as 'National Insurance' and that term is used throughout the rest of this work.
Since the removal of the upper earnings limit in respect of employers' Class 1 contributions, National Insurance contributions
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