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Contents

Official guidance
National Insurance Manual

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

  • 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
  1. Class 1 NICs: earnings of employees and office holders: contents
  2. Class 1 NICs: Earnings of employees and office holders: Payment for changes in conditions of employment

NIM02280 | Class 1 NICs: Earnings of employees and office holders: Payment for changes in conditions of employment

From HM Revenue & Customs · National Insurance Manual

Include payments made to employees in return for a change in the terms and conditions of service in gross pay. This will apply, for example, where a cash payment is made for increasing the working week from 36 hours to 37 hours.

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