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HMRC internal manual

National Insurance Manual

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
Gold bullion NIM02180
‘Golden handshakes’ 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