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HMRC internal manual

National Insurance Manual

Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: contents

  1. NIM02510
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: General guidance
  2. NIM02520
    Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: payments in lieu of notice (PILONs): general
  3. NIM02530
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): Contractual PILONs
  4. NIM02540
    Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: payments in lieu of notice (PILONs): termination of employment by agreement
  5. NIM02550
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): Expectation, custom and "automatic" payment
  6. NIM02555
    PILONs: taxable ‘Post Employment Notice Payment’ (PENP) treated as earnings for Class 1 NICs purposes
  7. NIM02560
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of notice (PILONs): 'Gardening leave'
  8. NIM02570
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Payments in lieu of remuneration (PILORs)
  9. NIM02580
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: General
  10. NIM02590
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: Definition of redundancy
  11. NIM02600
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: Statutory and non-statutory payments
  12. NIM02610
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: Ex-gratia payments made to retiring employees/directors
  13. NIM02620
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: 'Golden handshakes'
  14. NIM02630
    Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Redundancy payments: Clergy who resign from the Church of England over the ordination of women priests