Payments that are earnings
Payments that are deemed to be earnings
Other issues relating to payments that are deemed to
be earnings
Re-allocating primary NICs paid on a payment made
under a reinstatement order, a re- engagement order, an order for
the continuation of a contract of employment or a protective
award
Payments of earnings out of the National Insurance
Fund where the employer is insolvent
| NIM07001 | Introduction |
Payments that are earnings
| NIM07005 | Guarantee payments: General |
| NIM07006 | Guarantee payments: NICs treatment |
| NIM07010 | Medical suspension payments: General |
| NIM07011 | Medical suspension payments: NICs treatment |
| NIM07015 | Maternity suspension payments: General |
| NIM07016 | Maternity suspension payments: NICs treatment |
Payments that are deemed to be earnings
| NIM07020 | Unfair dismissal: Pay arrears under a reinstatement order: General |
| NIM07021 | Unfair dismissal: Pay arrears under a reinstatement order: NICs treatment |
| NIM07030 | Unfair dismissal: Pay arrears under a re-engagement order: General |
| NIM07031 | Unfair dismissal: Pay arrears under a re-engagement order: NICs treatment |
| NIM07040 | Unfair dismissal: Pay under an order for the continuation of a contract of employment: General |
| NIM07041 | Unfair dismissal: Pay under an order for the continuation of a contract of employment: Assessment by employment tribunal of amount payable by the employer to the employee |
| NIM07042 | Unfair dismissal: Pay under an order for the continuation of a contract of employment: NICs treatment |
| NIM07050 | Redundancy: Protective awards: General |
| NIM07051 | Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee |
| NIM07052 | Redundancy: Protective awards: NICs treatment |
Other issues relating to payments that are
deemed to be earnings
| NIM07060 | Earnings period to be used in assessing NICs liability: General |
| NIM07061 | Earnings period to be used in assessing NICs liability: Payments made under a reinstatement order, a re-engagement order or an order for the continuation for a contract of employment |
| NIM07062 | Earnings period to be used in assessing NICs liability: Payments made under a protective award |
Re-allocating primary NICs paid on a payment
made under a reinstatement order, a re-engagement order, an order
for the continuation of a contract of employment or a protective
award
| NIM07068 | Period to which payment relates falls partly in the tax year in which the NICs were paid and partly in one or more other tax years |
| NIM07066 | General |
| NIM07067 | Period to which payment relates falls wholly in a tax year other than the one in which the NICs were paid |
| NIM07069 | Period to which payment relates falls wholly in two or more tax years other than the one in which the NICs were paid |
| NIM07070 | How to apportion the amount of NICs paid between tax years: Information required |
| NIM07071 | How to apportion the amount of NICs paid between tax years: Example |
| NIM07072 | How to apportion the amount of NICs paid between tax years: Adjusting the employee’s NI account |
Payments of earnings out of the National
Insurance Fund where the employer is insolvent
| NIM07081 | Certain payments to be made out of the National Insurance Fund: General |
| NIM07082 | What can be paid out of the National Insurance Fund |
| NIM07083 | Limit on the amount that can be paid out of the National Insurance Fund to an employee for any week |
| NIM07084 | Payments made out of the National Insurance Fund: What is and is not earnings for NICs purposes |
| NIM07085 | Payments made out of the National Insurance Fund: Earnings period to be used in assessing NICs liability |
