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class 1 national insurance
Class 1 NICs Exemption for Certain Apprentices and Students Coming to the UK – Repeal of Relief
Regulation 145(3) of the Social Security (Contributions) Regulations 2001 provides an exemption from Class 1 NICs for the first 52 weeks of employment for an employee who is not ordinarily resident in the UK in the following circumstances: Student Exemption – where the UK employment occurs during a vacation from a course of full time [...]
