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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Earnings periods for Class 1 NIC purposes / E8.248 NIC earnings periods—overview

E8.248 NIC earnings periods—overview

Personal and employment tax

E8.248 NIC earnings periods—overview

Class 1 National Insurance contributions are calculated on a weekly basis by default (see E8.259). But of course, most people are no longer paid weekly; so the NIC payable will depend on the number of weeks in the actual payment period. It is therefore essential to establish the correct length of the period, which is known as

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D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

I5.1304 Beneficiary with contingent interest