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Social Security contribution advice notes

Contact Us - Social Security

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Social Security advice notes are intended for professionals and provide technical advice on the most frequently used rulings or interpretations about the assessment and collection of contribution liability. This list will be added to in the future as rulings are issued.

pdf icon Company dividend payments [496kb]                                                                                               

pdf icon Employer pension payments [368kb]                                                                                                  

pdf icon Benefits in kind [491kb]                                                                                              

pdf icon Expenses [462kb]

pdf icon Calculation of non-employed contributions [517kb]                                                                                              

pdf icon Investment companies [280kb]

pdf icon Non-executive directorships [499kb]

pdf icon Right to make a claim to pay a self-employed or non-employed contribution/Ordinarily resident [284kb]

pdf icon Employment of a person by a spouse [484kb]

For further clarification on any matter,please contact Social Security.

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