NIM02500 - Class 1 NICs: Earnings of employees and office holders: Payments made on termination of employment: Contents

NIM02510General guidance regarding termination payments
NIM02520Payments in lieu of notice (PILONs) : General
NIM02530Payments in lieu of notice (PILONs) : Contractual PILONs
NIM02540Payments in lieu of notice (PILONs) : Termination of employment by agreement
NIM02550Payments in lieu of notice (PILONs) : Expectation or custom
NIM02560Payments in lieu of notice (PILONs) : ‘Gardening leave’
NIM02570Payments in lieu of remuneration (PILORs)
NIM02580Redundancy payments : General
NIM02590Redundancy payments : Definition of redundancy
NIM02600Redundancy payments : Statutory and non-statutory payments
NIM02610Ex-gratia payments made to retiring employees/directors
NIM02620“Golden handshakes”
NIM02630Payments made to clergy resigning from the Church of England over the ordination of women priests