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.
Company dividend payments [496kb]
Employer pension payments [368kb]
Calculation of non-employed contributions [517kb]
Non-executive directorships [499kb]
Employment of a person by a spouse [484kb]
For further clarification on any matter, please contact the Revenue Service using the "contact us" form.
