NIM02220 - Class 1 NICs : Earnings of
employees and office holders : Lost time payments
-
Disregard lost time payments when calculating earnings for NIC
purposes if the payments are made:
- by someone other than the employer to
reimburse the employee for time lost
- in attending meetings of trade unions or other
organisations, or
- for jury service
- by the employer if they act for the trade
union or other organisation in paying the employee.
