National Insurance Contributions 2013/14 contains everything you need to know about this specialist area in the UK. The book outlines how and when contributions are due, how liabilities are calculated, and what can be done legitimately to minimize them. This edition covers the various contributions using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, it enables the reader to find the answers to queries quickly and easily. The clear layout and practical approach, together with its use of worked examples, make this book indispensable to UK accountants, employers, tax advisers, and NIC specialists alike.