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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 /Class 1A National Insurance contributions / E8.279 Rates of charge—Class 1A NIC

E8.279 Rates of charge—Class 1A NIC

Personal and employment tax

Class 1A NIC is levied at the equivalent of the

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D6.503 International movement of capital—reportable transactions and events

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

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

B2.413 Car hire

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E1.1435 Appealing transactions in securities counteraction notices

E4.1167 Payments made after leaving and after issue of form P45

C2.1016 Option to subscribe for shares in a company (share warrants)

D4.104 Company residence and the case law test