HMRC internal manual

National Insurance Manual

NIM02416 - Class 1: non-cash vouchers - table of exemptions

Regulation 25 and Part 5 of Schedule 3 Social Security (Contributions) Regulations 2001

As mentioned in NIM02411, certain types of non-cash voucher (NIM02413) are specifically disregarded in calculating an employee’s earnings for Class 1 NICs purposes. The following table shows those types.

Type of non-cash voucher Further guidance
Fuel for a company car or van NIM02417
Incidental overnight expenses NIM02418
Passenger transport undertakings under pre-26th March 1982 arrangements NIM02419
Parking provision at or near work NIM02420
Goods or services in connection with a taxable car, van or exempt heavy goods vehicle, or money spent on such goods or services NIM02420
Transport between work and home for disabled employees NIM02421
Provision of cars for disabled employees NIM02422
Transport home: late night working and failure of car-sharing arrangements NIM02423
Works transport services NIM02424
Support for public bus services NIM02425
Cycles and cyclists’ safety equipment NIM02426
Travelling and subsistence during public transport strikes NIM02427
Recreational benefits NIM02428
Annual parties and functions NIM02429
Armed forces’ leave and travel facilities NIM02430
Subsidised meals NIM02431
Small gifts of vouchers and tokens by third parties NIM02432
Offshore oil and gas workers: mainland transfers NIM02433
Suggestion awards NIM02434
Long service awards NIM02435
Small gifts from third parties NIM02436
Meal vouchers NIM02437
Provided by third party other than employer NIM02438
Childcare vouchers contents NIM02439