NIM32006 - Special Cases: Class 1 - HM Forces: Earnings exclusions

Regulation 143 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

The earnings of serving members exclude:

• Emergency Service grants
• bounties in recognition of liability for immediate call-up in times of emergency
• gratuities at the end of a voluntarily-undertaken further period of service
• payments in lieu of food and drink normally supplied in kind to members of the armed forces
• contributions to mess expenses