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HMRC internal manual

National Insurance Manual

NICs avoidance: employment income provided through third parties: exclusions from employment income

Chapter 1 of Part 7A of ITEPA 2003 excludes certain amounts from counting as employment income. For guidance about the exclusions see EIM45200 onwards.

If an amount is excluded from counting as employment income, then it is not included in the amount that is treated as earnings for Class 1 NICs purposes, see NIM52150.

Some of the exclusions in Part 7A of ITEPA 2003 are conditional exclusions. For guidance see NIM52450.

For guidance about when Class 1 NICs liability may arise on an amount which counts as employment income under Part 7A of ITEPA 2003, see NIM52150.