Decision Makers Guide - DMG23148

Other payments from employment: Vouchers and child care cheques

From 1st July 1999, non-cash vouchers are

• paid as part of the applicant's normal earnings and

• liable for Class 1 NI deductions

should be treated as earnings of employed earners

Where non-cash vouchers are

• paid specifically as bonus or commission and

• liable for Class 1 NI deductions

see guidance in DMG 23080 et seq

Note The guidance in DMG 23148 only applies to payments of non-cash vouches that are liable for Class 1 NI deductions. Payments of vouchers that are not liable for Class 1 deductions (such as certain child care vouchers), should continue to be treated as payment in kind.