NIM01016 - Class 1 structural overview: types of National Insurance contributions: not contracted-out rate NICs
Since 6 April 2016 most people pay the same standard rate of NICs following the ending of contracted out NICs schemes.
Before 6 April 2016 non contracted-out (full) rate NICs were paid by those who were included in the additional State Pension. The primary element (see NIM01001) was payable at either a standard rate or, for certain married women and widows, at a reduced rate.
For further information about the fiscal structure of NICs, see NIM01011 onwards. For further information about married womens鈥� and widows鈥� reduced rate NICs, see NIM30000 and NIM31000, respectively.
For information on the structure of primary Class 1 NICs from 6 April 2003, see NIM01100onwards.
For information on the structure of primary Class 1 NICs from 6 April 2009, see NIM01200 onwards.