NIM05640 - Class 1 NICs: expenses and allowances: civic dignitaries' and councillors’ allowances: general

See NIM02010 for general guidance on the meaning of “earnings” and NIM05010 for general information relating to the treatment of expenses for NICs purposes.

The paragraphs detailed below explain how the legislation comprised in regulation 25 and Schedule 3 to the Social Security (Contributions) Regulations 2001 affects the treatment of certain types of expenses payments made to civic dignitaries, and NIM05646 provides guidance on how to assess Class 1 NICs for councillors and civic dignitaries

The following pages provide information about the NICs treatment of certain expenses which are reimbursed to councillors

See EIM65960 for general information about the types of allowances payable to councillors and civic dignitaries, and EIM65970 for guidance on the tax treatment.

1. NIM05641

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Civic dignitaries' clothing expenses
2. NIM05642

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Payment to Civic dignitaries in respect of charitable donations
3. NIM05643

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Civic dignitaries' entertainment expenses
4. NIM05644

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Civic dignitaries' travel expenses
5. NIM05646

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Assessing Class 1 NICs
6. NIM05648

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' expenses: General
7. NIM05649

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' travel expenses
8. NIM05650

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' postage & stationery expenses
9. NIM05651

   Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' telephone expenses
10. NIM05652

    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' expenses for secretarial assistance
11. NIM05653

    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' expenses for hire of rooms
12. NIM05654

    Class 1 NICs: Expenses and allowances: Civic dignitaries' and councillors' allowances: Councillors' household expenses