HMRC internal manual

National Insurance Manual

Class 1A National Insurance contributions: Special Class 1A NICs cases: Cash payments liable for Class 1A NICs

In general, Class 1 NICs are due on cash payments and Class 1A NICs are due on benefits. Occasionally, however, a cash payment may attract a Class 1A NICs liability. The following table lists those cash payments that can attract a Class 1A NICs liability. It also indicates where further guidance can be found on those particular payments.

Type of payment NIM Guidance
Relocation expenses above £8,000 NIM16275
Relocation expenses which are eligible expenses but which do not qualify for tax relief NIM06120
Gifts not provided by reason of the employment NIM16370