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Table of Contents

1. Introduction; 2. Administration; 3. Age Exception; 4. Agency Workers; 5. Aggregation of Earnings; 6. Airmen; 7. Annual Maximum; 8. Anti-Avoidance; 9. Appeals and Reviews; 10. Apprentices, Trainees and Students; 11. Armed Forces; 12. Arrears of Contributions; 13. Benefits: Contribution Requirements; 14. Categorisation; 15. Class I Contributions: Employed Earners; 16. Class 1A Contributions: Benefits in kind; 17. Class IB Contributions: PAYE Settlement Agreements; 18. Class 2 Contributions: Self-employed Earners; 19. Class 3 Contributions: Voluntary; 20. Class 4 Contributions: On Profits of a Trade Etc.; 21. Collection; 22. Company Directors; 23. Contracted-Out Employment; 24. Credits; 25. Crown Servants and Statutory Employees; 26. Death of Contributor; 27. Deferment of Payment; 28. Earnings - General; 29. Earnings - Readily Convertible Assets, Securities and Options; 30. Earnings Factors; 31. Earnings Limits and Thresholds; 32. Earnings Periods; 33. Enforcement; 34. Entertainers; 35. Examiners; 36. Homeworkers and Outworkers; 37. Husband and Wife; 38. Intermediaries; 39. Labour-Only Contractors; 40. Late-Paid Contributions; 41. Leaflets; 42. Lecturers, Teachers and Instructors; 43. Mariners; 44. Ministers of Religion; 45. Multiple Employments; 46. National Insurance Fund; 47. National Insurance Number; 48. Oil-Rig Workers, Divers, Etc.; 49. Overseas Matters; 50. Partners; 51. Rates and Limits; 52. Reduced Liability Election; 53. Repayment and Re-allocation; 54. Share Fishermen; 55. Subpostmasters; 56. Underwriters at Lloyd's; 57. Volunteer Development Workers; 58. Working Case Study; 59. National Insurance News and Tax Bulletin Extracts; Table of Cases; Table of Statutes; Table of Statutory Instruments; Table of Published Decisions; Index.

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