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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1 NICs : Earnings of employees and office holders : Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay

Section 4(1)(a) of the Social Security Contributions and Benefits Act 1992

Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay are earnings for the purposes of NICs, since section 4(1)(a) of the Social Security Contributions and Benefits Act 1992 directs that all such payments are to be treated as remuneration derived from employment.

Add any payments of Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay to any other earnings received by the employee in the normal earnings period and work out NICs on the total. See NIM08000 for guidance with regard to earnings periods.