NIM01500 - Class 1 Structural Overview: zero-rate of secondary NICs for Freeport employees: contents

The following guidance relates to the zero-rate of secondary NICs for Freeport employers in respect of their qualifying employees.

  1. NIM01505
    Background
  2. NIM01510
    Qualifying Employers
  3. NIM01515
    Qualifying conditions for employees
  4. NIM01520
    60% Rule
  5. NIM01525
    Exemptions due to protected characteristics
  6. NIM01530
    Evidence
  7. NIM01535
    Freeport Upper Secondary Threshold (FUST)
  8. NIM01540
    Category letters
  9. NIM01545
    Assessment
  10. NIM01550
    Zero-rate of secondary Class 1 NICs for employees under the age of 21, apprentices under the age of 25 and Armed Forces Veterans
  11. NIM01555
    Aggregation
  12. NIM01560
    Mariners
  13. NIM01570
    Examples: contents