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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1 NICs : Expenses and allowances : Travelling expenses : Travel between employments


Generally, when an employee has more than one employment, and the duties are performedat different places, the cost of travelling between those places is not able to be excluded from NICs.

However, it is appropriate to exclude the costs of travelling between employments wherethe employee:


  • holds employments with more than one company in a group (see EIM32035, previously SE32035), or
  • has more than one employment and the duties of one of those employments are performed wholly or partly overseas (see EIM34080, previously SE34080).

The position from 6 April 2016

From 6 April 2016, the position has changed (see NIM05015) and expenses of travelling between employments cannot be excluded or disregarded if they are paid or reimbursed using a salary sacrifice arrangement, an unapproved scale rate, or by round sum allowance.