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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 NICs: Earnings of employees and office holders: Contents

  1. NIM02005
    Class 1 NICs: Earnings of employees and office holders: Introduction
  2. NIM02010
    Class 1 NICs: Earnings of employees and office holders: Meaning of “earnings”
  3. NIM02015
    Class 1 NICs: Earnings of employees and office holders: Liability for Class 1 NICs
  4. NIM02020
    Class 1 NICs: Earnings of employees and office holders: Payments excluded from Class 1 liability
  5. NIM02025
    Class 1 NICs: Earnings of employees and office holders: Payments deemed to be earnings
  6. NIM02030
    Class 1 NICs: Earnings of employees and office holders: Important principles
  7. NIM02035
    Class 1 NICs: Earnings of employees and office holders: Lump sum payments
  8. NIM02040
    Class 1 NICs: Earnings of employees and office holders: Sums paid under a contract of employment
  9. NIM02045
    Class 1 NICs: Earnings of employees and office holders: Customary payments
  10. NIM02050
    Class 1 NICs: Earnings of employees and office holders: List of specific types of payment
  11. NIM02055
    Class 1 NICs: Earnings of employees and office holders: Advance payments or ‘subs’
  12. NIM02060
    Class 1 NICs: Earnings of employees and office holders: Annuity contracts
  13. NIM02065
    Class 1 NICs: Earnings of employees and office holders: Arrears of pay
  14. NIM02067
    Class 1 NICs: Earnings of employees and office holders: Bank charges
  15. NIM02070
    Class 1 NICs: Earnings of employees and office holders: Bonus payments
  16. NIM02075
    Class 1 NICs: Earnings of employees and office holders: Commission
  17. NIM02080
    Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: General
  18. NIM02085
    Class 1 NICs: Earnings of employees and office holders: Company car
  19. NIM02090
    Class 1 NICs: Earnings of employees and office holders: Company credit cards
  20. NIM02095
    Class 1 NICs: Earnings of employees and office holders: Payments to miners and former miners in place of concessionary fuel
  21. NIM02100
    Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges
  22. NIM02105
    Class 1 NICs: Earnings of employees and office holders: Course fees and examination rewards
  23. NIM02108
    Class 1 NICs: Earnings of employees and office holders: Credit card reward payments
  24. NIM02110
    Class 1 NICs: Earnings of employees and office holders: Damages
  25. NIM02115
    Class 1 NICs: Earnings of employees and office holders: Dividends
  26. NIM02125
    Class 1 NICs: Earnings of employees and office holders: Employer holds back part of the employee’s earnings
  27. NIM02130
    Class 1 NICs: Earnings of employees and office holders: Employment legislation payments
  28. NIM02140
    Class 1 NICs: Earnings of employees and office holders: Ex-gratia payments
  29. NIM02145
    Class 1 NICs: Earnings of employees and office holders: Eye tests and the provision of glasses
  30. NIM02150
    Class 1 NICs: Earnings of employees and office holders: Fees
  31. NIM02155
    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: contents
  32. NIM02165
    Class 1 NICs: Earnings of employees and office holders: Gifts
  33. NIM02175
    Class 1 NICs: Earnings of employees and office holders: Payroll Giving
  34. NIM02185
    Class 1 NICs: Earnings of employees and office holders: ‘Golden hellos’ – inducement payments
  35. NIM02190
    Class 1 NICs: Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: contents
  36. NIM02198
    Class 1 NICs: Earnings of employees and office holders: Guarantee payments under the Employment Rights Act 1996
  37. NIM02200
    Class 1 NICs: Earnings of employees and office holders: Holiday pay
  38. NIM02205
    Class 1 NICs: Earnings of employees and office holders: Honoraria and similar payments
  39. NIM02210
    Class 1 NICs: Earnings of employees and office holders: Loans
  40. NIM02215
    Class 1 NICs: Earnings of employees and office holders: Local Exchange and Trading System schemes (LETS)
  41. NIM02216
    Class 1 NICs: Earnings of employees and office holders: Local Medical Committees
  42. NIM02218
    Class 1 NICs: Earnings of employees and office holders: Long service awards
  43. NIM02220
    Class 1 NICs: Earnings of employees and office holders: Lost time payments / Financial Loss Allowance
  44. NIM02225
    Class 1 NICs: Earnings of employees and office holders: Maternity suspension payments under the Employment Rights Act 1996
  45. NIM02230
    Class 1 NICs: Earnings of employees and office holders: Medical cover
  46. NIM02235
    Class 1 NICs: Earnings of employees and office holders: Medical expenses paid through trust funds
  47. NIM02238
    Class 1 NICs: Earnings of employees and office holders: Medical suspension payments under the Employment Rights Act 1996
  48. NIM02240
    Class 1 NICs: Earnings of employees and office holders: Mortgages and mortgage subsidies
  49. NIM02245
    Class 1 NICs: Earnings of employees and office holders: National Health Service employees receiving injury benefits
  50. NIM02250
    Class 1 NICs: Earnings of employees and office holders: National Insurance benefits
  51. NIM02255
    Class 1 NICs: Earnings of employees and office holders: Occupational pensions
  52. NIM02260
    Class 1 NICs: Earnings of employees and office holders: Offerings, gifts or fees to ministers of religion
  53. NIM02265
    Class 1 NICs: Earnings of employees and office holders: Overtime
  54. NIM02270
    Class 1 NICs: Earnings of employees and office holders: Payment of bills
  55. NIM02275
    Class 1 NICs: Earnings of employees and office holders: Payment for changed method of paying earnings
  56. NIM02280
    Class 1 NICs: Earnings of employees and office holders: Payment for changes in conditions of employment
  57. NIM02281
    Class 1 NICs: Earnings of employees and office holders: Payment for leaving a defined benefit pension scheme or for giving up a right in such a scheme
  58. NIM02283
    Class 1 NICs: Earnings of employees and office holders: Payments under an order for the continuation of a contract of employment
  59. NIM02285
    Class 1 NICs: Earnings of employees and office holders: Pensions up to 5th April 2006
  60. NIM02290
    Class 1 NICs: Earnings of employees and office holders: Employer contributions to an employee’s personal pension up to 5th April 2006
  61. NIM02300
    Class 1 NICs: Earnings of employees and office holders: Prize money – horse racing
  62. NIM02305
    Class 1 NICs: Earnings of employees and office holders: Profit-related pay
  63. NIM02312
    Class 1 NICs: Earnings of employees and office holders: Protective awards under the Trade Union and Labour Relations (Consolidation) Act 1992
  64. NIM02313
    Class 1 NICs: Earnings of employees and office holders: Re-engagement orders under the Employment Rights Act 1996
  65. NIM02314
    Class 1 NICs: Earnings of employees and office holders: Reinstatement orders under the Employment Rights Act 1996
  66. NIM02315
    Class 1 NICs: Earnings of employees and office holders: Religious orders
  67. NIM02320
    Class 1 NICs: Earnings of employees and office holders: Restrictive covenants
  68. NIM02325
    Class 1 NICs: Earnings of employees and office holders: Retirement or dismissal
  69. NIM02330
    Class 1 NICs: Earnings of employees and office holders: Salary sacrifices
  70. NIM02331
    Class 1 NICs: Earnings of employees and office holders: Smart Pensions Scheme
  71. NIM02335
    Class 1 NICs: Earnings of employees and office holders: Season tickets
  72. NIM02340
    Class 1 NICs: Earnings of employees and office holders: Shares and securities
  73. NIM02345
    Class 1 NICs: Earnings of employees and office holders: Sick pay from a trust fund, stamp fund or insured sick pay scheme
  74. NIM02350
    Class 1 NICs: Earnings of employees and office holders: Staff suggestion schemes
  75. NIM02355
    Class 1 NICs: Earnings of employees and office holders: Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay
  76. NIM02365
    Class 1 NICs: Earnings of employees and office holders: Superannuation contributions
  77. NIM02370
    Class 1 NICs: Earnings of employees and office holders: Tax and National Insurance contributions
  78. NIM02375
    Class 1 NICs: Earnings of employees and office holders: Taxed Award Schemes (TAS)
  79. NIM02377
    Class 1 NICs: Earnings of employees and office holders: Examples of how to calculate grossed-up tax
  80. NIM02380
    Class 1 NICs: Earnings of employees and office holders: Tax equalisation payments
  81. NIM02385
    Class 1 NICs: Earnings of employees and office holders: Third party claims for damages – payments other than Statutory Sick Pay
  82. NIM02391
    Class 1 NICs: Earnings of employees and office holders: Tradeable commodities
  83. NIM02392
    Class 1 NICs: Earnings of employees and office holders: Training and similar costs: contents
  84. NIM02404
    Class 1 NICs: Earnings of employees and office holders: Trust funds
  85. NIM02405
    Class 1 NICs: Earnings of employees and office holders: Value Added Tax (VAT)
  86. NIM02410
    Class 1: Vouchers - contents
  87. NIM02500
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: contents
  88. NIM02700
    Earnings of employees and office holders: retirement benefits schemes from 6th April 2006: contents
  89. NIM02900CO
    Tips, gratuities and service charges: contents