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HMRC internal manual

National Insurance Manual

Class 1: Vouchers - non-cash vouchers - exemptions - works transport services

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

Sections 266(2) and 242 ITEPA 2003

NIM02416 shows the types of non-cash voucher (see NIM02413) that are specifically disregarded in calculating an employee’s earnings for Class 1 NICs purposes. Since 6th April 2001, a non-cash voucher which is exempt from income tax by virtue of the above tax provisions is so disregarded.

For details of the tax position of such vouchers, see EIM16105.