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.
