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Contents

Official guidance
Employment Income Manual

EIM76000 · Social security benefits

  • EIM76001 · What are social security benefits?
  • EIM76002 · Categories of social security benefits
  • EIM76003 · Rates of social security benefits payable
  • EIM76004 · Taxation of social security benefits
  • EIM76005 · Benefits paid in arrears, overpaid and not paid weekly
  • EIM76006 · Benefits when in hospital
  • EIM76007 · Entitlement to more than one benefit
  • EIM76008 · Benefit paid on behalf of EU countries
  • EIM76009 · Taxable foreign benefits
  • EIM76100 · List of non-taxable social security benefits
  • EIM76101 · List of taxable social security benefits
  • EIM76102 · Dependency additions
  • EIM76103 · War widow's pension
  • EIM76150 · Particular taxable social security benefits: introduction
  • EIM76160 · The State pension
  • EIM76170 · Bereavement benefits: summary
  • EIM76171 · Bereavement support payment
  • EIM76172 · Widowed parent's allowance
  • EIM76173 · Bereavement allowance
  • EIM76176 · Widow's benefits: summary
  • EIM76177 · Widowed mother's allowance
  • EIM76178 · Widow's pension
  • EIM76180 · Incapacity benefit: summary
  • EIM76185 · Employment & Support Allowance: Summary
  • EIM76186 · Employment & Support Allowance: Taxation
  • EIM76190 · Income support: summary
  • EIM76200 · Industrial death benefit: summary
  • EIM76210 · Carer's allowance: summary
  • EIM76220 · Jobseeker's allowance: summary
  • EIM76222 · How much jobseeker's allowance is taxable
  • EIM76224 · Benefit paid during layoffs and short time working
  • EIM76225 · Relationship between jobseeker's allowance and other benefits
  • EIM76226 · Payments under the Employment Protection Acts
  • EIM76300 · Inland Revenue notification of taxable benefits
  • EIM76301 · Taxpayer's notification of taxable benefit
  • EIM76302 · Dealing with taxpayer enquiries
  • EIM76303 · Procedure for written objections
  • EIM76304 · Where there is no objection outstanding
  • EIM76305 · HMRC review of objection cases
  • EIM76306 · Potential appeals against assessments on jobseeker’s allowance
  • EIM76307 · Benefit Office reporting limits
  • EIM76308 · How to deal with late objections
  • EIM76350 · Statutory sick pay: summary
  • EIM76360 · Statutory maternity pay: summary
  • EIM76361 · Statutory maternity pay: interaction with other maternity pay
  • EIM76370 · Statutory paternity pay: summary
  • EIM76380 · Statutory adoption pay: summary
  • EIM76390 · Statutory parental bereavement pay: summary
  • EIM76400 · Statutory Neonatal Care pay: Summary
  • EIM76221 · How jobseeker's allowance is made up
  • EIM76223 · Jobseeker's allowance paid during strikes and back to work bonus
  1. Social security benefits: contents
  2. Social security benefits: categories of social security benefits

EIM76002 | Social security benefits: categories of social security benefits

From HM Revenue & Customs · Employment Income Manual

National Insurance

Most people between 16 and the State Pension age pay contributions into the National Insurance scheme. These contributions enable individuals to claim National Insurance benefits, such as the State Pension.

There’s a brief summary of the classes of National Insurance contributions at NIM00002 in the National Insurance Manual.

Contributory benefits

These are the benefits in the social security system that depend on the payment of National Insurance contributions, for example, the State Pension.

Non-contributory benefits

These are social security benefits that do not depend on the payment of National Insurance contributions, for example, child benefit and invalid care allowance.

Means-tested benefits

These are benefits where the amount payable depends on the needs and other income of the claimant. Income support is a means-tested benefit.

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