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HMRC internal manual

National Insurance Manual

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - registered pension schemes: employer's payments into such schemes

Paragraph 2(a) of Part 6 of Schedule 3 to the Social Security (Contributions)Regulations 2001 (as inserted by regulation 8(3) of the Social Security (Contributions)(Amendment No. 2) Regulations 2006)

Section 308 ITEPA 2003 (as substituted by section 201(2) Finance Act 2004 from 6thApril 2006)

Section 308 ITEPA 2003 provides that an individual is not liable to income tax where anemployer makes a payment to a registered pension scheme (“RPS”;NIM02715). Where that section applies, such a payment isdisregarded in the calculation of earnings for Class 1 NICs purposes.

For details of:

  • the NICs position on payments made into certain approved, statutory and other types of pension schemes before 6th April 2006, see NIM02161
  • the income tax position on an employer’s payment into a RPS, see RPSM04100050.
  Words in bold are defined in the Glossary to the Registered Pension Schemes Manual (RPSM20000000). They have the same meaning for NICs purposes unless otherwise stated.