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NIM02000 | Class 1 NICs: earnings of employees and office holders: contents

From HM Revenue & Customs · National Insurance Manual

Contents91 entries

  1. NIM02005Class 1 NICs: Earnings of employees and office holders: Introduction
  2. NIM02010Class 1 NICs : Earnings of employees and office holders : Meaning of "earnings"
  3. NIM02015Class 1 NICs : Earnings of employees and office holders : Liability for Class 1 NICs
  4. NIM02020Class 1 NICs : Earnings of employees and office holders : Payments excluded from liability
  5. NIM02025Class 1 NICs : Earnings of employees and office holders : Payments which are deemed to be earnings
  6. NIM02030Class 1 NICs : Earnings of employees and office holders : Important principles
  7. NIM02035Class 1 NICs : Earnings of employees and office holders : Lump sum payments
  8. NIM02040Class 1 NICs : Earnings of employees and office holders : Sums paid under a contract of employment
  9. NIM02045Class 1 NICs : Earnings of employees and office holders: Customary payments
  10. NIM02050Class 1 NICs : Earnings of employees and office holders : List of specific types of payment
  11. NIM02055Class 1 NICs : Earnings of employees and office holders: Advance payments or 'subs'
  12. NIM02060Class 1 NICs: Earnings of employees and office holders: Annuity contracts
  13. NIM02065Class 1 NICs : Earnings of employees and office holders : Arrears of pay
  14. NIM02067Class 1 NICs: Earnings of employees and office holders: Bank charges
  15. NIM02070Class 1 NICs : Earnings of employees and office holders : Bonus payments
  16. NIM02075Class 1 NICs : Earnings of employees and office holders : Commission
  17. NIM02080Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: General
  18. NIM02085Class 1 NICs : Earnings of employees and office holders : Company car
  19. NIM02090Class 1 NICs: Earnings of employees and office holders: company credit cards
  20. NIM02095Class 1 NICs : Earnings of employees and office holders : Payments to miners and former miners in place of concessionary fuel
  21. NIM02100Class 1 NICs: Earnings of employees and office holders: Council Tax or water or sewerage charges
  22. NIM02105Class 1 NICs: Earnings of employees and office holders: Course fees and examination rewards
  23. NIM02108Class 1 NICs : Earnings of employees and office holders: Credit card reward payments
  24. NIM02110Class 1 NICs: Earnings of employees and office holders: Damages
  25. NIM02115Class 1 NICs: Earnings of employees and office holders: Dividends
  26. NIM02120Class 1 NICs: Earnings of employees and office holders: Earnings paid in later year
  27. NIM02125Class 1 NICs: Earnings of employees and office holders : Employer holds back part of the employee's earnings
  28. NIM02130Class 1 NICs : Earnings of employees and office holders : Employment legislation payments
  29. NIM02140Class 1 NICs: Earnings of employees and office holders: Ex-gratia payments
  30. NIM02145Class 1 NICs: Earnings of employees and office holders: Eye tests and the provision of glasses
  31. NIM02150Class 1 NICs : Earnings of employees and office holders : Fees
  32. NIM02155Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: Contents
  33. NIM02165Class 1 NICs : Earnings of employees and office holders : Gifts
  34. NIM02175Class 1 NICs: Earnings of employees and office holders: Give as You Earn (GAYE)
  35. NIM02185Class 1 NICs: Earnings of employees and office holders: 'Golden hellos' - inducement payments
  36. NIM02190Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees : Contents
  37. NIM02198Class 1 NICs : Earnings of employees and office holders : Guarantee payments under the Employment Rights Act 1996
  38. NIM02200Class 1 NICs: Earnings of employees and office holders: Holiday pay
  39. NIM02205Class 1 NICs: Earnings of employees and office holders: Honoraria and similar payments
  40. NIM02210Class 1 NICs : Earnings of employees and office holders : Loans
  41. NIM02215Class 1 NICs: Earnings of employees and office holders: Local Exchange and Trading System schemes (LETS)
  42. NIM02216Class 1 NICs: Earnings of employees and office holders: Payments to members of Local Medical Committees
  43. NIM02218Class 1 NICs : Earnings of employees and office holders : Long service awards
  44. NIM02220Class 1 NICs: earnings of employees and office holders: lost time payments / Financial Loss Allowance
  45. NIM02225Class 1 NICs : Earnings of employees and office holders : Maternity suspension payments under the Employment Rights Act 1996
  46. NIM02230Class 1 NICs : Earnings of employees and office holders : Medical cover
  47. NIM02235Class 1 NICs: Earnings of employees and office holders: Medical expenses paid through trust funds
  48. NIM02238Class 1 NICs : Earnings of employees and office holders : Medical suspension payments under the Employment Rights Act 1996
  49. NIM02240Class 1 NICs - Earnings of employees and office holders : Mortgages and mortgage subsidies
  50. NIM02245Class 1 NICs : Earnings of employees and office holders : National Health Service employees receiving injury benefits
  51. NIM02250Class 1 NICs : Earnings of employees and office holders : National Insurance benefits
  52. NIM02255Class 1 NICs: Earnings of employees and office holders: Occupational Pensions
  53. NIM02260Class 1 NICs: Earnings of employees and office holders: Offerings, gifts or fees to ministers of religion
  54. NIM02265Class 1 NICs: Earnings of employees and office holders: Overtime
  55. NIM02270Class 1 NICs: Earnings of employees and office holders: Payment of bills
  56. NIM02275Class 1 NICs: Earnings of employees and office holders: Payment for changed method of paying earnings
  57. NIM02280Class 1 NICs: Earnings of employees and office holders: Payment for changes in conditions of employment
  58. NIM02281Class 1 NICs: payment for leaving a Defined Benefit Pension Scheme (DBPS) or for giving up a right in such a scheme
  59. NIM02283Class 1 NICs: Earnings of employees and office holders: Payments under an order for the continuation of a contract of employment
  60. NIM02285Class 1 NICs : Earnings of employees and office holders : Pensions up to 5th April 2006
  61. NIM02290Class 1 NICs : Earnings of employees and office holders : Employer contributions to an employee’s personal pension up to 5th April 2006
  62. NIM02300Class 1 NICs: Earnings of employees and office holders: Horse racing - prize money
  63. NIM02305Class 1 NICs : Earnings of employees and office holders : Profit-related pay
  64. NIM02312Class 1 NICs:Earnings of employees and office holders: Protective awards under the Trade Union and Labour Relations (Consolidation) Act 1992
  65. NIM02313Class 1 NICs: Earnings of employees and office holders: Re-engagement orders under the Employment Rights Act 1996
  66. NIM02314Class 1 NICs: Earnings of employees and office holders: Re-instatement orders under the Employment Rights Act 1996
  67. NIM02315Class 1 NICs: Earnings of employees and office holders: Religious orders
  68. NIM02320Class 1 NICs: Earnings of employees and office holders: Restrictive covenants
  69. NIM02325Class 1 NICs: Earnings of employees and office holders: Retirement or dismissal
  70. NIM02330Class 1 NICs: earnings of employees and office holders: salary sacrifices
  71. NIM02331Class 1 NICs: Earnings of employees and office holders: The Smart Pensions Scheme
  72. NIM02335Class 1 NICs: Earnings of employees and office holders: Season tickets
  73. NIM02340Class 1 NICs: Earnings of employees and office holders: Shares and stock
  74. NIM02345Class 1 NICs: Earnings of employees and office holders: Sick pay from a trust fund, stamp fund or insured sick pay scheme
  75. NIM02350Class 1 NICs: Earnings of employees and office holders: Staff suggestion schemes
  76. NIM02355Class 1 NICs : Earnings of employees and office holders: Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay
  77. NIM02365Class 1 NICs: Earnings of employees and office holders: Superannuation contributions
  78. NIM02370Class 1 NICs: earnings of employees and office holders: tax and National Insurance contributions
  79. NIM02375Class 1 NICs : Earnings of employees and office holders : Taxed Award Schemes (TAS)
  80. NIM02377Class 1 NICs: Earnings of employees and office holders: Examples of how to calculate grossed-up tax
  81. NIM02380Class 1 NICs: Earnings of employees and office holders: Tax equalisation payments
  82. NIM02385Class 1 NICs: Earnings of employees and office holders: Third party claims for damages - payments other than Statutory Sick Pay
  83. NIM02391Class 1 NICs: Earnings of employees and office holders: Tradeable commodities
  84. NIM02392Class 1 NICs: Earnings of employees and office holders: Training and similar costs: Contents
  85. NIM02403Class 1 NICs: earnings of employees and office holders: trivial benefits
  86. NIM02404Class 1 NICs: Earnings of employees and office holders: Trust funds
  87. NIM02405Class 1 NICs: Earnings of employees and office holders: Value Added Tax (VAT)
  88. NIM02410Class 1: Vouchers - Contents
  89. NIM02500Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: contents
  90. NIM02700Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Contents
  91. NIM02900COTips, gratuities and service charges: contents