NIM32006 | Special Cases: Class 1 - HM Forces: Earnings exclusions

Note: A new International NICs manual is under development and will be published in due course.

Regulation 143 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

The earnings of serving members exclude:

• Emergency Service grants

• bounties in recognition of liability for immediate call-up in times of emergency

• gratuities at the end of a voluntarily-undertaken further period of service

• payments in lieu of food and drink normally supplied in kind to members of the armed forces

• contributions to mess expenses