ACCA TX ^UK Syllabus B. Income Tax And Nic Liabilities - NICs - Notes ^{1 / 4}

We have the following classes of NIC:

1. Employee’s Class 1
    
   Paid by employees

2. Employer’s Class 1

   Paid by employers

3. Class 1A

   Paid by employers

4. Class 4

   Paid by the self-employed