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Chapter 1 - Overview of the National Insurance system

This is a chapter from the Bloomsbury Professional book National Insurance Contributions 2011/12, which is a guide to the National Insurance system. It covers National Insurance rates, the categorisation of earners and the impact of EC Regulation. The author also considers the end of contracting-out for defined contribution schemes from April 2012 and the possibility of future reform to National Insurance, particularly its integration with income tax.

Sarah Bradford BA (Hons) ACA CTA (Fellow)

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