NIM - Update Index - Recent changes to this manual
Below are details of the amendments that were published on 14
April 2004.
Class 1
Special cases
Appendices
| Section | Title and details of update |
 | Class 1 |
| NIM02015 | Earnings of employees and
office holders: Liability for Class 1 NICs
Expanded guidance to include information about High Court decision RCI Europe v Woods |
| NIM02025 | Earnings of employees and
office holders: Payments which are deemed to be earnings
Inclusion of hyperlink to NIM02015 |
| NIM02320 | Earnings of employees and
office holders: Restrictive covenants
Expanded guidance to include information about High Court decision RCI Europe v Woods Inclusion of hyperlink to NIM02015 |
| NIM08000 | Earnings Periods
Whole section re-numbered and re-structured. |
| NIM08001 | Earnings periods: General
At end, cross reference to director’s earnings period rules (NIM12000 onwards) |
| NIM08002 | Earnings periods:
General: definition of tax week, month and year
In last paragraph, clarification of intervals that are not an exact match with tax week |
| NIM08010
(previously NIM08003) | Earnings periods:
Earnings paid at regular intervals: Fitting them into tax years
Updated legislative reference |
| NIM08020
(previously NIM08004) | Earnings periods:
Earnings paid at regular intervals: Interval of payment: General
Updated legislative reference |
| NIM08021 | Earnings periods:
Earnings paid at regular intervals: Interval of payment:
determining the interval
New page |
| NIM08030
(previously NIM08005) | Earnings periods:
Earnings paid at regular intervals: Two or more regular intervals
Updated legislative reference and revised text |
| NIM08040
(previously NIM08006) | Earnings periods:
Earnings paid at regular intervals: Occasional changes in pay
interval
Hyperlink references changed |
| NIM08050
(previously NIM08007) | Earnings periods:
Payments for regular intervals paid at irregular intervals
Re-numbered page |
| NIM08060
(previously NIM08008) | Earnings periods:
Employee who usually works, and is paid, every other week/every
other fortnight
Re-numbered page |
| NIM08070
(previously NIM08009 | Earnings periods: No
obvious regular pay interval: underlying regularity
Re-numbered page |
| NIM08100
(previously NIM08010) | Earnings periods:
Employee has no regular earnings period
Re-numbered page |
| NIM08200
(previously NIM08011) | Earnings periods:
Employee earns a fee for each session they work: Payments made at
regular intervals
Re-numbered page and additional sentence at end of paragraph |
| NIM08210
(previously NIM08012) | Earnings periods:
Employee earns a fee for each session they work: Payment made
irregularly but treated as paid regularly
Re-numbered page and additional sentence at end of paragraph |
| NIM08220 (previously NIM08013) | Earnings periods:
Employee earns a fee for each session they work: Payment made
irregularly and no regularity found
Re-numbered page, additional sentence after paragraph, and hyperlink references changed |
| NIM08230
(previously NIM08014) | Earnings periods:
Employee earns a fee for each session they work: Separate fee paid
for each session worked
Re-numbered page and additional sentence after paragraph |
| NIM08300
(previously NIM08015) | Earnings periods:
Employee starts work
Re-numbered page, updated legislative reference, new second paragraph, and revised text in example |
| NIM08310
(previously NIM08016) | Earnings periods:
Employee starts work part way through an earnings period but is not
paid until the end of the next earnings period: Earnings period in
the same tax year
Re-numbered page and revised text in second bullet |
| NIM08312
(previously NIM08017) | Earnings periods:
Employee starts work part way through an earnings period but is not
paid until the end of the next earnings period: Earnings period in
different tax years
Re-numbered page and hyperlink references changed |
| NIM08400
(previously NIM08018) | Earnings periods: Payment
after the employment has ended: Regular pattern of payments
Re-numbered page, new paragraph at end, and hyperlink references changed |
| NIM08410
(previously NIM08019) | Earnings periods: Payment
after the employment has ended: irregular pattern of payments
Re-numbered page |
| NIM08420
(previously NIM08020) | Earnings periods: Payment
after the employment has ended: Employee paid a week in hand
Re-numbered page |
| NIM08500 (previously NIM08021) | Earnings periods: Change
of earnings period with the same employer: Change to shorter
interval
Re-numbered page |
| NIM08051
(previously NIM08022) | Earnings periods: Change
of earnings period with the same employer: Change to longer
interval
Re-numbered page |
| NIM08600 (previously NIM08023) | Earnings periods:
Additional payments (bonuses, commissions, or arrears of pay)
Re-numbered page, change to page heading, and revised text |
| NIM08610
(previously NIM08024) | Earnings periods:
Additional payments at regular intervals
Re-numbered page and additional paragraph at end |
| NIM08620
(previously NIM08025) | Earnings periods: Regular
additional payment made later
Re-numbered page and hyperlink references changed |
| NIM08700
(previously NIM08026) | Earnings periods:
Payments not made on their usual payday: General
Re-numbered page, new sentence at start, and hyperlink references changed |
| NIM08710
(previously NIM08027) | Earnings periods:
Payments not made on their usual payday: Usual payday & date of
payment in same tax year
Re-numbered page and change to first sentence: insertion of "the mistimed" before "payment" |
| NIM08720
(previously NIM08028) | Earnings periods:
Payments not made on their usual payday: Usual payday & date of
payment in different tax years
Re-numbered page, changed to text in first bullet, and hyperlink references changed |
| NIM08730 (previously NIM08029) | Earnings periods:
Earnings only occasionally reach Lower Earnings Limit (LEL)
Revised text |
| NIM08740 (previously NIM08030) | Earnings periods: Advance
payments: Subs
Re-numbered page |
| NIM08800 (previously NIM08031) | Earnings periods: Date of
payment of earnings: Payment in cash
Re-numbered page |
| NIM08801 (previously NIM08032) | Earnings periods: Date of
payment of earnings: Payment by cheque or direct into bank account
Re-numbered page |
| NIM08802 (previously NIM08033) | Earnings periods: Date of
payment of earnings: Payment by postal order or girocheque
Re-numbered page |
| NIM08803 | Earnings periods: Date of
payment of earnings: Payment by automated credit transfer
New page |
| NIM09000 (previously NIM08090) | Earnings periods:
Payments made under employment legislation: Pay arrears under a
Reinstatement Order
Re-numbered page |
| NIM09010 (previously NIM08091) | Earnings periods:
Payments made under employment legislation: Pay arrears under a
re-engagement order
Re-numbered page |
| NIM09020 (previously NIM08092) | Earnings periods:
Payments made under employment legislation: Protective awards
Re-numbered page |
| NIM09030 (previously NIM08093) | Earnings periods:
Payments made under employment legislation: Continuation of
contract of employment
Re-numbered page |
| NIM09100 (previously NIM08100) | Earnings periods: Holiday
pay: Method of calculation
Re-numbered page |
| NIM09110 (previously NIM08101) | Earnings periods: Holiday
pay: Payment on normal payday
Re-numbered page |
| NIM09120 (previously NIM08102) | Earnings periods: Holiday
pay paid in advance or arrears: "Regular interval" rule (or Method
A")
New first sentence and revised (now) second paragraph |
| NIM09130 (previously NIM08103) | Earnings periods: Holiday
pay paid in advance or arrears: "Holiday earnings period" rule (or
Method B")
Re-numbered page and hyperlink references changed |
| NIM09140 (previously NIM08104) | Earnings periods: Holiday
pay paid in advance: employee stays at work
Re-numbered page In heading to, and first line of, last paragraph, "method" changed to "rules" |
| NIM09150 (previously NIM08105) | Earnings periods: Holiday
pay paid in advance: employee stays at work & takes holiday
later
Re-numbered page In heading to, and first line of, last paragraph, "method" changed to "rules" |
| NIM09160 (previously NIM08106) | Earnings periods: Holiday
pay paid in advance: payments due during holiday period
Re-numbered page In heading to last paragraph, "method" changed to "rule" |
| NIM09170 (previously NIM08107) | Earnings periods: Accrued
holiday pay entitlement on leaving employment
Re-numbered page |
| NIM09300 (previously NIM08108) | Earnings periods:
Statutory Sick Pay and Statutory Maternity Pay; Delay in paying
Re-numbered page |
| NIM09310 (previously NIM08109) | Earnings periods:
Statutory Sick Pay and Statutory Maternity Pay; Lump sum payments
Re-numbered page |
| NIM09320 (previously NIM08110) | Earnings periods:
Statutory Sick Pay and Statutory Maternity Pay; Payment after
employment has ended
Re-numbered page |
| NIM09500 (previously NIM08200) | Earnings periods:
Notifications & directions: Their purpose
Re-numbered page and revised text |
| NIM09505 | Earnings periods:
Notifications & directions: New decisions affording appeal
rights
New page |
| NIM09510 (previously NIM08201) | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: General
Re-numbered page and revised text |
| NIM09511 | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Date of Notification
New page |
| NIM09512 | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Action by Network: Investigation
New page |
| NIM09513 | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Action by Network: Issue the letter of intention
New page |
| NIM09514 | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Action by Network: Issuing a decision
New page |
| NIM09515 | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Action by Network: action following the issue of a decision
New page |
| NIM09520 (previously NIM08202) | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Future calculation of contributions
Re-numbered page |
| NIM09530 (previously NIM08203) | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Dispute as to whether a notification is appropriate
Re-numbered page and revised text |
| NIM09540 (previously NIM08240) | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Change of pay practice
Re-numbered page, new first paragraph, deletion of last sentence in (now) fourth paragraph, and hyperlink references changed |
| NIM09541 | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Decision that notification under regulation 3(2B) should
cease to have affect
New page |
| NIM09550 (previously NIM08205) | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Decision that notification under regulation 3(2B) should
cease to have affect
Revised second paragraph |
| NIM09560 (previously NIM08206) | Earnings periods:
Notifications issued in accordance with regulation 3(2B), SS(C)R
2001: Employment ends
Re-numbered page and hyperlink reference changed |
| NIM09600 (previously NIM08220) | Earnings periods:
Directions issued in accordance with regulation 30, SS(C)R 2001:
General
Re-numbered page and hyperlink reference changed |
| NIM09650
(previously NIM08330) | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
General
Re-numbered page and revised text |
| NIM09653 | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
Examples
New page |
| NIM09655 | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
Date of Notification
New page |
| NIM09657 | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
Action by Network: Investigation
New page |
| NIM09658 | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
Action by Network: Issuing the letter of intention
New page |
| NIM09659 | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
Action by Network: Issuing a decision
New page |
| NIM09660 | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
Action by Network: Action following the issue of a decision
New page |
| NIM09670 (previously NIM08331) | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
Dispute as to whether a direction is appropriate
Re-numbered page and revised text |
| NIM09680 | Earnings periods:
Directions issued in accordance with regulation 31, SS(C)R 2001:
Ending a regulation 31 direction
Re-numbered page and revised last line |
| NIM09800 (previously NIM08440) | Earnings Periods:
Reallocating NICs for benefit purposes: General
Re-numbered page and hyperlink references changed |
| NIM09810 (previously NIM08441 | Earnings Periods:
Reallocating NICs for benefit purposes: Mistimed payments
Re-numbered page and hyperlink references changed |
| NIM09820 (previously NIM08442) | Earnings Periods:
Reallocating NICs for benefit purposes: Payment not mistimed
Re-numbered page and hyperlink references changed |
| NIM09830 (previously NIM08443) | Earnings Periods:
Reallocating NICs for benefit purposes: Action by Network: Mistimed
payments
Re-numbered page |
| NIM09840 (previously NIM08444) | Earnings Periods:
Reallocating NICs for benefit purposes: Action by Network: Payment
not mistimed
Re-numbered page |
| NIM09900 (previously NIM08600) | Earnings Periods: Special
Cases: Directors
Re-numbered page |
| NIM09910 | Earnings Periods: Special
Cases: Irregular harvest casuals
New page |
| NIM09920 (previously NIM08610) | Earnings Periods: Special
Cases: Mariners
Re-numbered page |
| Special cases |
| NIM33000 | People going to or coming
from abroad - Contents
In the entry for NIM33003, "EEA" changed to "EC" |
| NIM33003 | People going to or coming
from abroad - EC Countries
In heading, "EEA" changed to "EC" Addition of new Member States (marked *) New paragraph after countries |
| NIM33004 | People going to or coming
from abroad - EFTA Countries
Removal of reference to NIM33002 |
| NIM33015 | People going to or coming
from abroad - Reciprocal Agreement Countries (RA)
Revised text to show that EC Regulations, rather than RAs, apply to Malta, Slovenia and Cyprus from 1 May 2004, and Switzerland from 1 June 2004 |
| NIM33016 | People going to or coming
from abroad - RA - Posted workers
In the third paragraph, "International Services" changed to "Centre for Non-Residents" Revised text to show that EC Regulations, rather than RAs, apply to Malta, Slovenia and Cyprus from 1 May 2004, and Switzerland from 1 June 2002 |
| NIM34020 | Volunteer Development
Workers - Recognised developing countries
Removal, from 1 May 2004, of: Czech Republic; Estonia; Hungary; Latvia; Lithuania; Poland; Slovak Republic; and Slovenia, following their joining the EC from that date |
| Appendices |
| NIMAPP1 | Draft letters
Revised letters and addition of draft decisions |
