SolvedNIM02416 | Class 1: non-cash vouchers - table of exemptions
From HM Revenue & Customs · National Insurance Manual
Regulation 25 and Part 5 of Schedule 3 Social Security (Contributions) Regulations 2001
As mentioned in NIM02411, certain types of non-cash voucher (NIM02413) are specifically disregarded in calculating an employee’s earnings for Class 1 NICs purposes. The following table shows those types.
| Type of non-cash voucher | Further guidance |
|---|---|
| Fuel for a company car or van | NIM02417 |
| Incidental overnight expenses | NIM02418 |
| Passenger transport undertakings under pre-26th March 1982 arrangements | NIM02419 |
| Parking provision at or near work | NIM02420 |
| Goods or services in connection with a taxable car, van or exempt heavy goods vehicle, or money spent on such goods or services | NIM02420 |
| Transport between work and home for disabled employees | NIM02421 |
| Provision of cars for disabled employees | NIM02422 |
| Transport home: late night working and failure of car-sharing arrangements | NIM02423 |
| Works transport services | NIM02424 |
| Support for public bus services | NIM02425 |
| Cycles and cyclists’ safety equipment | NIM02426 |
| Travelling and subsistence during public transport strikes | NIM02427 |
| Recreational benefits | NIM02428 |
| Annual parties and functions | NIM02429 |
| Armed forces’ leave and travel facilities | NIM02430 |
| Subsidised meals | NIM02431 |
| Small gifts of vouchers and tokens by third parties | NIM02432 |
| Offshore oil and gas workers: mainland transfers | NIM02433 |
| Suggestion awards | NIM02434 |
| Long service awards | NIM02435 |
| Small gifts from third parties | NIM02436 |
| Meal vouchers | NIM02437 |
| Provided by third party other than employer | NIM02438 |
| Childcare vouchers contents | NIM02439 |