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HMRC internal manual

National Insurance Manual

Class 1 NICs : Earnings of employees and office holders : Employer contributions to an employee’s personal pension up to 5th April 2006

Regulation 25 and paragraph 2 of Part VI of Schedule 3 to the Social Security (Contributions) Regulations 2001

Section 308 ITEPA 2003Do not include any payment an employer makes to an employee’s tax approved personal pension in gross pay if the payment is excluded from income tax as general earnings.

For details of:

  • the Class 1 NICs position on an employer’s payment into registered pension scheme on or after 6th April 2006, see NIM02716
  • the Class 1A NICs position on such payments, see NIM14101
  • the income tax position on an employer’s payments made:

    • before 6th April 2006, see EIM01570
    • on or after 6th April 2006, see RPSM02202040 and RPSM04100050.