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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1 NICs: Expenses and allowances: Protection - Vulnerable Groups (Scotland)

Paragraph 22 of Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (SI 2011 No 225)

A payment of a fee in respect of an application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007, known as PVGS, should be disregarded in the calculation of earnings.

You should not, therefore, include in gross pay for NICs purposes any payment made by an employer in connection with these fees.