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Official guidance
National Insurance Manual

NIM07000 · Class 1 NICs: Payments made under employment legislation - Contents

  • NIM07001 · Class 1 NICs: Payments made under employment legislation: Introduction
  • NIM07005 · Class 1 NICs: Payments made under employment legislation: Guarantee payments: General
  • NIM07006 · Class 1 NICs: Payments made under employment legislation: Guarantee payments: NICs treatment
  • NIM07010 · Class 1 NICs: Payments made under employment legislation: Medical suspension payments: General
  • NIM07011 · Class 1 NICs: Payments made under employment legislation: Medical suspension payments: NICs treatment
  • NIM07015 · Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: General
  • NIM07016 · Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment
  • NIM07020 · Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: General
  • NIM07021 · Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: NICs treatment
  • NIM07030 · Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: General
  • NIM07031 · Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: NICs treatment
  • NIM07040 · Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: General
  • NIM07041 · Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: Assessment by employment tribunal of amount payable by the employer to the employee
  • NIM07042 · Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: NICs treatment
  • NIM07050 · Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: General
  • NIM07051 · Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee
  • NIM07052 · Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: NICs treatment
  • NIM07060 · Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: General
  • NIM07061 · Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a reinstatement order, a re-engagement order or an order for the continuation of a contract of employment
  • NIM07062 · Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a protective award
  • NIM07066 · Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award
  • NIM07068 · Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  • NIM07069 · Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  • NIM07070 · Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  • NIM07071 · Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  • NIM07072 · Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  • NIM07081 · Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Certain payments to be paid out of the National Insurance Fund: General
  • NIM07082 · Class 1 NICs: Payments made under employment legislation: Insolvency of employer: What can be paid out of the National Insurance Fund
  • NIM07083 · Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Limit on the amount that can be paid out of the National Insurance Fund to an employee for any week
  • NIM07084 · Class 1 NICs: Payments made under employment legislation - Insolvency of employer - Payments made out of the National Insurance Fund - What is and is not earnings for NICs purposes
  • NIM07085 · Class NICs: Payments made under employment legislation: Insolvency of Employer: Payments made out of the National Insurance Fund: Earnings period to be used in assessing NICs liability
  1. Class 1 National Insurance contributions: contents
  2. Class 1 NICs: Payments made under employment legislation - Contents

NIM07000 | Class 1 NICs: Payments made under employment legislation - Contents

From HM Revenue & Customs · National Insurance Manual

Payments that are earnings

Payments that are deemed to be earnings

Other issues relating to payments that are deemed to be earnings

Re-allocating primary NICs paid on a payment made under a reinstatementorder, a re- engagement order, an order for the continuation of a contract of employmentor a protective award

Payments of earnings out of the National Insurance Fund where the employer isinsolvent

Contents31 entries

  1. NIM07001Class 1 NICs: Payments made under employment legislation: Introduction
  2. NIM07005Class 1 NICs: Payments made under employment legislation: Guarantee payments: General
  3. NIM07006Class 1 NICs: Payments made under employment legislation: Guarantee payments: NICs treatment
  4. NIM07010Class 1 NICs: Payments made under employment legislation: Medical suspension payments: General
  5. NIM07011Class 1 NICs: Payments made under employment legislation: Medical suspension payments: NICs treatment
  6. NIM07015Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: General
  7. NIM07016Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment
  8. NIM07020Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: General
  9. NIM07021Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: NICs treatment
  10. NIM07030Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: General
  11. NIM07031Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: NICs treatment
  12. NIM07040Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: General
  13. NIM07041Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: Assessment by employment tribunal of amount payable by the employer to the employee
  14. NIM07042Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: NICs treatment
  15. NIM07050Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: General
  16. NIM07051Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee
  17. NIM07052Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: NICs treatment
  18. NIM07060Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: General
  19. NIM07061Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a reinstatement order, a re-engagement order or an order for the continuation of a contract of employment
  20. NIM07062Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a protective award
  21. NIM07066Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award
  22. NIM07068Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  23. NIM07069Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  24. NIM07070Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  25. NIM07071Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  26. NIM07072Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award:
  27. NIM07081Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Certain payments to be paid out of the National Insurance Fund: General
  28. NIM07082Class 1 NICs: Payments made under employment legislation: Insolvency of employer: What can be paid out of the National Insurance Fund
  29. NIM07083Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Limit on the amount that can be paid out of the National Insurance Fund to an employee for any week
  30. NIM07084Class 1 NICs: Payments made under employment legislation - Insolvency of employer - Payments made out of the National Insurance Fund - What is and is not earnings for NICs purposes
  31. NIM07085Class NICs: Payments made under employment legislation: Insolvency of Employer: Payments made out of the National Insurance Fund: Earnings period to be used in assessing NICs liability
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