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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 | [
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.

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/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