NIM02050 - Class 1 NICs : Earnings of employees and office holders : List of specific types of payment
The guidance at NIM02005 to NIM02045 sets out the main considerations for deciding whether a payment is earnings for the purposes of Class 1 NICs. The following table lists specific types of payment which might be encountered, and points the way to further guidance regarding the NICs position in respect of these items.
| Advance payments or “subs” | NIM02055 |
|---|---|
| Annuity contracts | NIM02060 |
| Arrears of pay | NIM02065 |
| Bank charges | NIM02067 |
| Bonus payments | NIM02070 |
| Commission | NIM02075 |
| Community Charge paid by the employer | NIM02080 |
| Company car | NIM02085 |
| Company credit cards | NIM02090 |
| Concessionary fuel for miners and former miners, payments made in place of fuel | NIM02095 |
| Council Tax, water, or sewerage charges | NIM02100 |
| Course fees and examination rewards | NIM02105 |
| Credit card reward payments | NIM02108 |
| Damages | NIM02110 |
| Dividends | NIM02115 |
| Earnings paid in later year | NIM02120 |
| Employer holds back part of the employee’s earnings | NIM02125 |
| Employment legislation payments | NIM02130 |
| Examples of how to calculate grossed-up tax | NIM02377 |
| Ex-gratia payments | NIM02140 |
| Ex-gratia payments made to retiring employees/directors | NIM02610 |
| Eye tests and the provision of glasses | NIM02145 |
| Fees | NIM02150 |
| Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006 | NIM02155 |
| Gifts | NIM02165 |
| ‘Golden handshakes’ Payments made on termination of employment | NIM02620 |
| ‘Golden hellos’, inducement payments | NIM02185 |
| Goods and/or services purchased by directors and other employees | NIM02190 |
| Guarantee payments under the Employment Rights Act 1996 | NIM02198 |
| Holiday pay | NIM02200 |
| Honoraria and similar payments | NIM02205 |
| Loans | NIM02210 |
| Local Exchange and Trading System schemes (LETS) | NIM02215 |
| Local Medical Committees | NIM02216 |
| Long service awards | NIM02218 |
| Lost time payments | NIM02220 |
| Maternity suspension payments under the Employment Rights Act 1996 | NIM02225 |
| Medical cover | NIM02230 |
| Medical expenses paid through trust funds | NIM02235 |
| Medical suspension payments under the Employment Rights Act 1996 | NIM02238 |
| Mortgages and mortgage subsidies | NIM02240 |
| National Health Service employees receiving injury benefits | NIM02245 |
| National Insurance benefits | NIM02250 |
| Occupational pensions | NIM02255 |
| Offerings, gifts, or fees to ministers of religion | NIM02260 |
| Overtime | NIM02265 |
| Payment of bills | NIM02270 |
| Payment for changed method of paying earnings | NIM02275 |
| Payment for changes in conditions of employment | NIM02280 |
| Payments made on termination of employment: General | NIM02510 |
| Payments in lieu of notice (PILONs): General | NIM02520 |
| Payments in lieu of notice (PILONs): Contractual PILONs | NIM02530 |
| Payments in lieu of notice (PILONs): Termination of employment by agreement | NIM02540 |
| Payments in lieu of notice (PILONs): Expectation or custom | NIM02550 |
| Payments in lieu of notice (PILONs): ‘Gardening leave’ | NIM02560 |
| Payments in lieu of remuneration (PILORs) | NIM02570 |
| Payments made to clergy resigning over ordination of women priests | NIM02630 |
| Payments under an order for the continuation of a contract of employment | NIM02283 |
| Payroll Giving | NIM02175 |
| Pensions up to 5th April 2006 | NIM02285 |
| Employer contributions to an employee’s personal pension | NIM02290 |
| Prize-money, horse racing | NIM02300 |
| Profit-related pay | NIM02305 |
| Protective awards under the Trade Union and Labour Relations (Consolidation) Act 1992 | NIM02312 |
| Re-engagement orders under the Employment Rights Act 1996 | NIM02313 |
| Reinstatement orders under the Employment Rights Act 1996 | NIM02314 |
| Redundancy payments: General | NIM02580 |
| Redundancy payments: Definition of redundancy | NIM02590 |
| Redundancy payments: Statutory and non-statutory payments | NIM02600 |
| Religious orders | NIM02315 |
| Restrictive covenants | NIM02320 |
| Retirement benefits schemes from 6th April 2006 | NIM02700 |
| Retirement or dismissal | NIM02325 |
| Salary sacrifices | NIM02330 |
| Season tickets | NIM02335 |
| Shares and securities | NIM02340 |
| Sick pay from a trust fund, stamp fund, or insured sick pay scheme | NIM02345 |
| Smart Pensions Scheme | NIM02331 |
| Staff suggestion schemes | NIM02350 |
| Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay | NIM02355 |
| Superannuation contributions | NIM02365 |
| Tax and National Insurance contributions | NIM02370 |
| Taxed Award Schemes (TAS) | NIM02375 |
| Tax equalisation payments | NIM02380 |
| Third party claims for damages, payments other than Statutory Sick Pay | NIM02385 |
| Tradeable commodities | NIM02391 |
| Training and similar costs | NIM02392 |
| Trust funds | NIM02404 |
| Value Added Tax | NIM02405 |
| Vouchers | NIM02410 |