NIM02000 - Class 1 NICs: earnings of employees and office holders: contents

1. NIM02005

   Class 1 NICs: Earnings of employees and office holders: Introduction
2. NIM02010

   Class 1 NICs: Earnings of employees and office holders: Meaning of “earnings”
3. NIM02015

   Class 1 NICs: Earnings of employees and office holders: Liability for Class 1 NICs
4. NIM02020

   Class 1 NICs: Earnings of employees and office holders: Payments excluded from Class 1 liability
5. NIM02025

   Class 1 NICs: Earnings of employees and office holders: Payments deemed to be earnings
6. NIM02030

   Class 1 NICs: Earnings of employees and office holders: Important principles
7. NIM02035

   Class 1 NICs: Earnings of employees and office holders: Lump sum payments
8. NIM02040

   Class 1 NICs: Earnings of employees and office holders: Sums paid under a contract of employment
9. NIM02045

   Class 1 NICs: Earnings of employees and office holders: Customary payments
10. NIM02050

    Class 1 NICs: Earnings of employees and office holders: List of specific types of payment
11. NIM02055

    Class 1 NICs: Earnings of employees and office holders: Advance payments or ‘subs’
12. NIM02060

    Class 1 NICs: Earnings of employees and office holders: Annuity contracts
13. NIM02065

    Class 1 NICs: Earnings of employees and office holders: Arrears of pay
14. NIM02067

    Class 1 NICs: Earnings of employees and office holders: Bank charges
15. NIM02070

    Class 1 NICs: Earnings of employees and office holders: Bonus payments
16. NIM02075

    Class 1 NICs: Earnings of employees and office holders: Commission
17. NIM02080

    Class 1 NICs: Earnings of employees and office holders: Community Charge paid by the employer: General
18. NIM02085

    Class 1 NICs: Earnings of employees and office holders: Company car
19. NIM02090

    Class 1 NICs: Earnings of employees and office holders: company credit cards
20. NIM02095

    Class 1 NICs: Earnings of employees and office holders: Payments to miners and former miners in place of concessionary fuel
21. NIM02100

    Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges
22. NIM02105

    Class 1 NICs: Earnings of employees and office holders: Course fees and examination rewards
23. NIM02108

    Class 1 NICs: Earnings of employees and office holders: Credit card reward payments
24. NIM02110

    Class 1 NICs: Earnings of employees and office holders: Damages
25. NIM02115

    Class 1 NICs: Earnings of employees and office holders: Dividends
26. NIM02120

    Class 1 NICs: Earnings of employees and ofice holders: Earnings paid in later year
27. NIM02125

    Class 1 NICs: Earnings of employees and office holders: Employer holds back part of the employee’s earnings
28. NIM02130

    Class 1 NICs: Earnings of employees and office holders: Employment legislation payments
29. NIM02140

    Class 1 NICs: Earnings of employees and office holders: Ex-gratia payments
30. NIM02145

    Class 1 NICs: Earnings of employees and office holders: Eye tests and the provision of glasses
31. NIM02150

    Class 1 NICs: Earnings of employees and office holders: Fees
32. NIM02155

    Class 1 NICs: Earnings of employees and office holders: Funded Unapproved Retirement Benefit Schemes (FURBS) up to 5th April 2006: contents
33. NIM02165

    Class 1 NICs: Earnings of employees and office holders: Gifts
34. NIM02175

    Class 1 NICs: Earnings of employees and office holders: Payroll Giving
35. NIM02185

    Class 1 NICs: Earnings of employees and office holders: ‘Golden hellos’ – inducement payments
36. NIM02190

    Class 1 NICs: Earnings of employees and office holders: Goods and/or services purchased by directors and other employees: contents
37. NIM02198

    Class 1 NICs: Earnings of employees and office holders: Guarantee payments under the Employment Rights Act 1996
38. NIM02200

    Class 1 NICs: Earnings of employees and office holders: Holiday pay
39. NIM02205

    Class 1 NICs: Earnings of employees and office holders: Honoraria and similar payments
40. NIM02210

    Class 1 NICs: Earnings of employees and office holders: Loans
41. NIM02215

    Class 1 NICs: Earnings of employees and office holders: Local Exchange and Trading System schemes (LETS)
42. NIM02216

    Class 1 NICs: Earnings of employees and office holders: Local Medical Committees
43. NIM02218

    Class 1 NICs: Earnings of employees and office holders: Long service awards
44. NIM02220

    Class 1 NICs: Earnings of employees and office holders: Lost time payments / Financial Loss Allowance
45. NIM02225

    Class 1 NICs: Earnings of employees and office holders: Maternity suspension payments under the Employment Rights Act 1996
46. NIM02230

    Class 1 NICs: Earnings of employees and office holders: Medical cover
47. NIM02235

    Class 1 NICs: Earnings of employees and office holders: Medical expenses paid through trust funds
48. NIM02238

    Class 1 NICs: Earnings of employees and office holders: Medical suspension payments under the Employment Rights Act 1996
49. NIM02240

    Class 1 NICs: Earnings of employees and office holders: Mortgages and mortgage subsidies
50. NIM02245

    Class 1 NICs: Earnings of employees and office holders: National Health Service employees receiving injury benefits
51. NIM02250

    Class 1 NICs: Earnings of employees and office holders: National Insurance benefits
52. NIM02255

    Class 1 NICs: Earnings of employees and office holders: Occupational pensions
53. NIM02260

    Class 1 NICs: Earnings of employees and office holders: Offerings, gifts or fees to ministers of religion
54. NIM02265

    Class 1 NICs: Earnings of employees and office holders: Overtime
55. NIM02270

    Class 1 NICs: Earnings of employees and office holders: Payment of bills
56. NIM02275

    Class 1 NICs: Earnings of employees and office holders: Payment for changed method of paying earnings
57. NIM02280

    Class 1 NICs: Earnings of employees and office holders: Payment for changes in conditions of employment
58. NIM02281

    Class 1 NICs: Earnings of employees and office holders: Payment for leaving a defined benefit pension scheme or for giving up a right in such a scheme
59. NIM02283

    Class 1 NICs: Earnings of employees and office holders: Payments under an order for the continuation of a contract of employment
60. NIM02285

    Class 1 NICs: Earnings of employees and office holders: Pensions up to 5th April 2006
61. NIM02290

    Class 1 NICs: Earnings of employees and office holders: Employer contributions to an employee’s personal pension up to 5th April 2006
62. NIM02300

    Class 1 NICs: Earnings of employees and office holders: Prize money – horse racing
63. NIM02305

    Class 1 NICs: Earnings of employees and office holders: Profit-related pay
64. NIM02312

    Class 1 NICs: Earnings of employees and office holders: Protective awards under the Trade Union and Labour Relations (Consolidation) Act 1992
65. NIM02313

    Class 1 NICs: Earnings of employees and office holders: Re-engagement orders under the Employment Rights Act 1996
66. NIM02314

    Class 1 NICs: Earnings of employees and office holders: Reinstatement orders under the Employment Rights Act 1996
67. NIM02315

    Class 1 NICs: Earnings of employees and office holders: Religious orders
68. NIM02320

    Class 1 NICs: Earnings of employees and office holders: Restrictive covenants
69. NIM02325

    Class 1 NICs: Earnings of employees and office holders: Retirement or dismissal
70. NIM02330

    Class 1 NICs: earnings of employees and office holders: salary sacrifices
71. NIM02331

    Class 1 NICs: Earnings of employees and office holders: Smart Pensions Scheme
72. NIM02335

    Class 1 NICs: Earnings of employees and office holders: Season tickets
73. NIM02340

    Class 1 NICs: Earnings of employees and office holders: Shares and stock
74. NIM02345

    Class 1 NICs: Earnings of employees and office holders: Sick pay from a trust fund, stamp fund or insured sick pay scheme
75. NIM02350

    Class 1 NICs: Earnings of employees and office holders: Staff suggestion schemes
76. NIM02355

    Class 1 NICs: Earnings of employees and office holders: Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay
77. NIM02365

    Class 1 NICs: Earnings of employees and office holders: Superannuation contributions
78. NIM02370

    Class 1 NICs: earnings of employees and office holders: tax and National Insurance contributions
79. NIM02375

    Class 1 NICs: Earnings of employees and office holders: Taxed Award Schemes (TAS)
80. NIM02377

    Class 1 NICs: Earnings of employees and office holders: Examples of how to calculate grossed-up tax
81. NIM02380

    Class 1 NICs: Earnings of employees and office holders: Tax equalisation payments
82. NIM02385

    Class 1 NICs: Earnings of employees and office holders: Third party claims for damages – payments other than Statutory Sick Pay
83. NIM02391

    Class 1 NICs: Earnings of employees and office holders: Tradeable commodities
84. NIM02392

    Class 1 NICs: Earnings of employees and office holders: Training and similar costs: contents
85. NIM02403

    Trivial benefits
86. NIM02404

    Class 1 NICs: Earnings of employees and office holders: Trust funds
87. NIM02405

    Class 1 NICs: Earnings of employees and office holders: Value Added Tax (VAT)
88. NIM02410

    Class 1: Vouchers - Contents
89. NIM02500

    Class 1 NICs: earnings of employees and office holders: payments made on termination of employment: contents
90. NIM02700

    Earnings of employees and office holders: retirement benefits schemes from 6th April 2006: contents
91. NIM02900CO

    Tips, gratuities and service charges: contents