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National Insurance Contributions Act 2011

National Insurance Contributions Act 2011

2011 CHAPTER 3

ANNEX A:: GLOSSARY

The commentary uses a number of abbreviations and defined terms. They are tabulated below.

Contracted-out rateContracted-out rate contributions are contributions payable in respect of earnings paid to earners who are in contracted-out salary related or contracted-out money purchase employments.
Employer NICsClass 1 secondary contributions.
HMRCHer Majesty’s Revenue and Customs
The HolidayThe Regional Secondary Contributions Holiday for New Businesses
The implementation date6 September 2010
NICsNational Insurance contributions
SSCBA 1992The Social Security Contributions and Benefits Act 1992
SSCB(NI)A 1992The Social Security Contributions and Benefits (Northern Ireland) Act 1992

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