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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Meal vouchers

Regulation 25 and 40(2)(za) and paragraph 6A of Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001

NIM02437 explains when meal vouchers can be disregarded from earnings so that Class 1 NICs liability cannot arise. If the payments are disregarded from earnings for Class 1 NICs purposes, regulation 40(2)(za) of the SS(C)R 2001 exempts such payments from Class 1A NICs liability. Therefore, there can be no Class 1A NICs liability.

EIM02650 explains the income tax position.