Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

NIM02280 - Class 1 NICs : Earnings of employees and office holders : Payment for changes in conditions of employment

Include payments made to employees in return for a change in the terms and conditions of service in gross pay. This will apply, for example, where a cash payment is made for increasing the working week from 36 hours to 37 hours.