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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM02315 - Class 1 NICs : Earnings of employees and office holders : Religious orders

Include in gross pay any payments made to a member of a religious order which are identifiable as earnings regardless of whether they covenant all or part of the earnings to the order. See NIM02010 for guidance on the meaning of “earnings”.

See NIM02260 for the treatment of offerings, gifts or fees paid to ministers of religion.