NIM02000 - Class 1 NICs: Earnings of employees and office holders: Contents

NIM02005Introduction
NIM02010Meaning of “earnings” : Section 3(1) Social Security Contributions and Benefits Act 1992
NIM02015Liability for Class 1 NICs : Section 6(1) Social Security Contributions and Benefits Act 1992
NIM02020Payments excluded from Class 1 NICs liability
NIM02025Payments deemed to be earnings
NIM02030Important principles
NIM02035Lump sum payments
NIM02040Sums paid under a contract of employment
NIM02045Customary payments
NIM02050List of specific types of payment
NIM02055Advance payments or ‘subs’
NIM02060Annuity contracts
NIM02065Arrears of pay
NIM02067Bank charges
NIM02070Bonus payments
NIM02075Commission
NIM02080Community charge paid by the employer
NIM02085Company car
NIM02090Company credit cards
NIM02095Concessionary fuel for miners and former miners – payments made in place of fuel
NIM02100Council tax, water or sewerage charges
NIM02105Course fees and examination rewards
NIM02108Credit card reward payments
NIM02110Damages
NIM02115Dividends
NIM02120Earnings paid in later year
NIM02125Employer holds back part of the employee’s earnings
NIM02130Employment legislation payments
NIM02140Ex-gratia payments
NIM02145Eye tests and the provision of glasses
NIM02150Fees
NIM02155Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006
NIM02165Gifts
NIM02180Gold bullion
NIM02185‘Golden hellos’ – inducement payments
NIM02190Goods and/or services purchased by directors and other employees
NIM02198Guarantee payments under the Employment Rights Act 1996
NIM02200Holiday pay
NIM02205Honoraria and similar payments
NIM02210Loans
NIM02215Local Exchange and Trading System schemes (LETS)
NIM02216Local Medical Committees
NIM02218Long service awards
NIM02220Lost time payments
NIM02225Maternity suspension payments under the Employment Rights Act 1996
NIM02230Medical cover
NIM02235Medical expenses paid through trust funds
NIM02238Medical suspension payments under the Employment Rights Act 1996
NIM02240Mortgages and mortgage subsidies
NIM02245National Health Service employees receiving injury benefits
NIM02250National Insurance benefits
NIM02255Occupational pensions
NIM02260Offerings, gifts or fees to ministers of religion
NIM02265Overtime
NIM02270Payment of bills
NIM02275Payment for changed method of paying earnings
NIM02280Payment for changes in conditions of employment
NIN02281Payment for leaving a defined benefit pension scheme or for giving up a right in such a scheme
NIM02283Payments under an order for the continuation of a contract of employment
NIM02175Payroll Giving
NIM02285Pensions up to 5th April 2006
NIM02290Employer contributions to an employee’s personal pension up to 5th April 2006
NIM02300Prize money – horse racing
NIM02305Profit-related pay
NIM02312Protective awards under the Trade Union and Labour Relations (Consolidation) Act 1992
NIM02313Re-engagement orders under the Employment Rights Act 1996
NIM02314Reinstatement orders under the Employment Rights Act 1996
NIM02315Religious orders
NIM02320Restrictive covenants
NIM02325Retirement or dismissal
NIM02330Salary sacrifices
NIM02331Smart Pensions Scheme
NIM02335Season tickets
NIM02340Shares and securities
NIM02345Sick pay from a trust fund, stamp fund or insured sick pay scheme
NIM02350Staff suggestion schemes
NIM02355Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay and Statutory Adoption Pay
NIM02365Superannuation contributions
NIM02370Tax and National Insurance contributions
NIM02375Taxed Award Schemes (TAS)
NIM02377Examples of how to calculate grossed-up tax
NIM02380Tax equalisation payments
NIM02385Third party claims for damages – payments other than Statutory Sick Pay
NIM02391Tradeable commodities
NIM02392Training and similar costs
NIM02404Trust funds
NIM02405Value Added Tax (VAT)
NIM02410Vouchers
NIM02500Payments made on termination of employment
NIM02700Retirement benefits schemes from 6th April 2006
NIM02900Tips, gratuities and service charges


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