| NIM02901 | Whether earnings |
| NIM02905 | Payments disregarded from earnings |
| NIM02910 | Meaning of gratuities and offerings |
| NIM02915 | Service charges |
| NIM02920CO | Gratuity disregard conditions |
| NIM02925 | Payments in respect of gratuities or offerings |
| NIM02930CO | Nerva v R. L. & G Ltd [1997] ICR 11 (CA) |
| NIM02935 | Contractual payments |
| NIM02940CO | Tronc arrangements |
| NIM02960 | Class 1A National Insurance contributions |
| NIM02965 | Income tax and Pay As You Earn |
| NIM02970CO | Establishing allocation |
| NIM02975 | Litigation |
| NIM02980CO | National Minimum Wage |
