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HMRC internal manual

National Insurance Manual

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  
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