National Insurance Contributions

This book is a working manual on all aspects of contribution law and practice as it affects employers, employees and the self-employed, which sets out the full statutory and regulatory provisions forming the source of contributions law. The work begins with an overview of the legislative and financial framework which both contributory benefits and the statutory sick and maternity pay schemes operate in various parts of the United Kingdom. In subsequent chapters those aspects of the systems which employers are required to operate in respect of mainstream employees are covered. Particular aspects of the scheme, and their implementation, applicable to higher-paid employees, company directors and business proprietors are examined. Also dealt with are the self-employed, including the grey area - very problematic in practice - of defining who is employed and who is self-employed. Separate chapters also concern those who for the time being are not in employment within the UK, either because they are working overseas and therefore outside the jurisdiction, or because they are not engaged in remunerative employment of any kind.
 
This book is a working manual on all aspects of contribution law and practice as it affects employers, employees and the self-employed, which sets out the full statutory and regulatory provisions forming the source of contributions law. The work begins with an overview of the legislative and financial framework which both contributory benefits and the statutory sick and maternity pay schemes operate in various parts of the United Kingdom. In subsequent chapters those aspects of the systems which employers are required to operate in respect of mainstream employees are covered. Particular aspects of the scheme, and their implementation, applicable to higher-paid employees, company directors and business proprietors are examined. Also dealt with are the self-employed, including the grey area - very problematic in practice - of defining who is employed and who is self-employed. Separate chapters also concern those who for the time being are not in employment within the UK, either because they are working overseas and therefore outside the jurisdiction, or because they are not engaged in remunerative employment of any kind.