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Contents

Official guidance

National Insurance Manual

NIM02000 · Class 1 NICs: earnings of employees and office holders

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NIM02005 · Introduction
NIM02010 · Class 1 NICs : Earnings of employees and office holders : Meaning of "earnings"
NIM02015 · Class 1 NICs : Earnings of employees and office holders : Liability for Class 1 NICs
NIM02020 · Class 1 NICs : Earnings of employees and office holders : Payments excluded from liability
NIM02025 · Class 1 NICs : Earnings of employees and office holders : Payments which are deemed to be earnings
NIM02030 · Class 1 NICs : Earnings of employees and office holders : Important principles
NIM02035 · Class 1 NICs : Earnings of employees and office holders : Lump sum payments
NIM02040 · Class 1 NICs : Earnings of employees and office holders : Sums paid under a contract of employment
NIM02045 · Class 1 NICs : Earnings of employees and office holders: Customary payments
NIM02050 · Class 1 NICs : Earnings of employees and office holders : List of specific types of payment
NIM02055 · Class 1 NICs : Earnings of employees and office holders: Advance payments or 'subs'
NIM02060 · Annuity contracts
NIM02065 · Class 1 NICs : Earnings of employees and office holders : Arrears of pay
NIM02067 · Bank charges
NIM02070 · Class 1 NICs : Earnings of employees and office holders : Bonus payments
NIM02075 · Class 1 NICs : Earnings of employees and office holders : Commission
NIM02080 · Community Charge paid by the employer: General
NIM02085 · Class 1 NICs : Earnings of employees and office holders : Company car
NIM02090 · Company credit cards
NIM02095 · Class 1 NICs : Earnings of employees and office holders : Payments to miners and former miners in place of concessionary fuel
NIM02100 · Council Tax or water or sewerage charges
NIM02105 · Course fees and examination rewards
NIM02108 · Class 1 NICs : Earnings of employees and office holders: Credit card reward payments
NIM02110 · Damages
NIM02115 · Class 1 NICs: Earnings of employees and office holders: Dividends
NIM02120 · Class 1 NICs: Earnings of employees and office holders: Earnings paid in later year
NIM02125 · Employer holds back part of the employee's earnings
NIM02130 · Class 1 NICs : Earnings of employees and office holders : Employment legislation payments
NIM02140 · Ex-gratia payments
NIM02145 · Class 1 NICs: Earnings of employees and office holders: Eye tests and the provision of glasses
NIM02150 · Class 1 NICs : Earnings of employees and office holders : Fees
NIM02155 · Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006
NIM02165 · Class 1 NICs : Earnings of employees and office holders : Gifts
NIM02175 · Give as You Earn (GAYE)
NIM02185 · 'Golden hellos' - inducement payments
NIM02190 · Class 1 NICs : Earnings of employees and office holders : Goods and/or services purchased by directors and other employees
NIM02198 · Class 1 NICs : Earnings of employees and office holders : Guarantee payments under the Employment Rights Act 1996
NIM02200 · Holiday pay
NIM02205 · Honoraria and similar payments
NIM02210 · Class 1 NICs : Earnings of employees and office holders : Loans
NIM02215 · Local Exchange and Trading System schemes (LETS)
NIM02216 · Payments to members of Local Medical Committees
NIM02218 · Class 1 NICs : Earnings of employees and office holders : Long service awards
NIM02220 · Lost time payments / Financial Loss Allowance
NIM02225 · Class 1 NICs : Earnings of employees and office holders : Maternity suspension payments under the Employment Rights Act 1996
NIM02230 · Class 1 NICs : Earnings of employees and office holders : Medical cover
NIM02235 · Medical expenses paid through trust funds
NIM02238 · Class 1 NICs : Earnings of employees and office holders : Medical suspension payments under the Employment Rights Act 1996
NIM02240 · Class 1 NICs - Earnings of employees and office holders : Mortgages and mortgage subsidies
NIM02245 · Class 1 NICs : Earnings of employees and office holders : National Health Service employees receiving injury benefits
NIM02250 · Class 1 NICs : Earnings of employees and office holders : National Insurance benefits
NIM02255 · Occupational Pensions
NIM02260 · Offerings, gifts or fees to ministers of religion
NIM02265 · Overtime
NIM02270 · Payment of bills
NIM02275 · Payment for changed method of paying earnings
NIM02280 · Payment for changes in conditions of employment
NIM02281 · Class 1 NICs: payment for leaving a Defined Benefit Pension Scheme (DBPS) or for giving up a right in such a scheme
NIM02283 · Payments under an order for the continuation of a contract of employment
NIM02285 · Class 1 NICs : Earnings of employees and office holders : Pensions up to 5th April 2006
NIM02290 · Class 1 NICs : Earnings of employees and office holders : Employer contributions to an employee’s personal pension up to 5th April 2006
NIM02300 · Horse racing - prize money
NIM02305 · Class 1 NICs : Earnings of employees and office holders : Profit-related pay
NIM02312 · Class 1 NICs:Earnings of employees and office holders: Protective awards under the Trade Union and Labour Relations (Consolidation) Act 1992
NIM02313 · Re-engagement orders under the Employment Rights Act 1996
NIM02314 · Re-instatement orders under the Employment Rights Act 1996
NIM02315 · Religious orders
NIM02320 · Restrictive covenants
NIM02325 · Retirement or dismissal
NIM02330 · Salary sacrifices
NIM02331 · The Smart Pensions Scheme
NIM02335 · Season tickets
NIM02340 · Shares and stock
NIM02345 · Sick pay from a trust fund, stamp fund or insured sick pay scheme
NIM02350 · Staff suggestion schemes
NIM02355 · Class 1 NICs : Earnings of employees and office holders: Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay
NIM02365 · Superannuation contributions
NIM02370 · Tax and National Insurance contributions
NIM02375 · Class 1 NICs : Earnings of employees and office holders : Taxed Award Schemes (TAS)
NIM02377 · Examples of how to calculate grossed-up tax
NIM02380 · Tax equalisation payments
NIM02385 · Third party claims for damages - payments other than Statutory Sick Pay
NIM02391 · Tradeable commodities
NIM02392 · Class 1 NICs: Earnings of employees and office holders: Training and similar costs
NIM02403 · Trivial benefits
NIM02404 · Trust funds
NIM02405 · Value Added Tax (VAT)
NIM02410 · Class 1: Vouchers - Contents
NIM02500 · Payments made on termination of employment
NIM02700 · Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - Contents
NIM02900CO · Tips, gratuities and service charges

Class 1 NICs: earnings of employees and office holders: contents
Class 1 NICs: Earnings of employees and office holders: Occupational Pensions

NIM02255 | Class 1 NICs: Earnings of employees and office holders: Occupational Pensions

From HM Revenue & Customs · National Insurance Manual

See NIM02285 for guidance.