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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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NIM02275 - Class 1 NICs : Earnings of employees and office holders : Payment for changed method of paying earnings

Include in gross pay any payment made to an employee as an incentive to change their method of payment. This will apply for instance where a payment is made to encourage an employee to move from weekly cash payment to monthly payment by automated transfer to a bank/building society account.