National Insurance Contributions 2014/15 contains everything one needs to know about this specialist area in the UK. It outlines how and when contributions are due, how liabilities are calculated, and what can be done legitimately to minimize them. This new edition covers the various contributions, using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, the book enables the reader to find the answers to queries quickly and easily. The clear layout and practical approach, together with the book's use of worked examples, make it indispensable to accountants, employers, tax advisers, and NIC specialists in the UK.