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HMRC internal manual

National Insurance Manual

NIM07000 - Class 1 NICs: Payments made under employment legislation - Contents

  1. NIM07001
    Class 1 NICs: Payments made under employment legislation – Introduction
  2. NIM07005
    Class 1 NICs: Payments made under employment legislation: Guarantee payments: General
  3. NIM07006
    Class 1 NICs: Payments made under employment legislation: Guarantee payments: NICs treatment
  4. NIM07010
    Class 1 NICs: Payments made under employment legislation: Medical suspension payments: General
  5. NIM07011
    Class 1 NICs: Payments made under employment legislation: Medical suspension payments: NICs treatment
  6. NIM07015
    Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: General
  7. NIM07016
    Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment
  8. NIM07020
    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: General
  9. NIM07021
    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: NICs treatment
  10. NIM07030
    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: General
  11. NIM07031
    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: NICs treatment
  12. NIM07040
    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: General
  13. NIM07041
    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: Assessment by employment tribunal of amount payable by the employer to the employee
  14. NIM07042
    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: NICs treatment
  15. NIM07050
    Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: General
  16. NIM07051
    Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee
  17. NIM07052
    Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: NICs treatment
  18. NIM07060
    Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: General
  19. NIM07061
    Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a reinstatement order, a re-engagement order or an order for the continuation of a contract of employment
  20. NIM07062
    Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a protective award
  21. NIM07066
    Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: General
  22. NIM07067
    Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: Period to
  23. NIM07068
    Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: Period to
  24. NIM07069
    Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: Period to
  25. NIM07070
    Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: How to ap
  26. NIM07071
    Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: How to ap
  27. NIM07072
    Class 1 NICs: Payments made under employment legislation: Re-allocating primary NICs paid on a payment made under a reinstatement order, a re-engagement order, an order for the continuation of a contract of employment or a protective award: How to ap
  28. NIM07081
    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Certain payments to be made out of the National Insurance Fund: General
  29. NIM07082
    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: what can be paid out of the National Insurance Fund
  30. NIM07083
    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Limit on the amount that can be paid out of the National Insurance Fund to an employee for any week
  31. NIM07084
    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Payments made out of the National Insurance Fund: What is and is not earnings for NICs purposes
  32. NIM07085
    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Payments made out of the National Insurance Fund: Earnings period to be used in assessing NICs liability