HM Revenue & Customs

National Insurance Contributions (NICs)

For SAP purposes these are the Class 1 NICs paid by employers and their employees. Both the employer and the employee must be liable to pay Class 1 NICs or would be but for the level of earnings or employee’s age.

For SAP recovery or funding purposes, they are total gross employer’s secondary and employees’ primary Class 1 NICs liability in all the employer’s PAYE schemes.