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HMRC internal manual

National Insurance Manual

Class 1: Vouchers - non-cash vouchers - exemptions - meal vouchers

Regulation 25 and paragraph 6A of Part 5 of Schedule 3 Social Security (Contributions) Regulations 2001

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. From 6th April 1999, the non-cash voucher could only be exchanged for a meal, up to:

  • 15 pence a working day
  • to a maximum of £1.05 a week

of the value of one or more vouchers was disregarded.

This disregard was withdrawn from 5 April 2013. The full cost of all meal vouchers are now to be included as earnings for the purposes of calculating NICs liability