NIM07000 - Class 1 NICs: Payments made under employment legislation - Contents

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 reinstatementorder, a re- engagement order, an order for the continuation of a contract of employmentor a protective award

Payments of earnings out of the National Insurance Fund where the employer isinsolvent

1. NIM07001

   Class 1 NICs: Payments made under employment legislation – Introduction
2. NIM07005

   Class 1 NICs: Payments made under employment legislation: Guarantee payments: General
3. NIM07006

   Class 1 NICs: Payments made under employment legislation: Guarantee payments: NICs treatment
4. NIM07010

   Class 1 NICs: Payments made under employment legislation: Medical suspension payments: General
5. NIM07011

   Class 1 NICs: Payments made under employment legislation: Medical suspension payments: NICs treatment
6. NIM07015

   Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: General
7. NIM07016

   Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment
8. NIM07020

   Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: General
9. NIM07021

   Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a reinstatement order: NICs treatment
10. NIM07030

    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: General
11. NIM07031

    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay arrears under a re-engagement order: NICs treatment
12. NIM07040

    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: General
13. NIM07041

    Class 1 NICs: Payments made under employment legislation: 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
14. NIM07042

    Class 1 NICs: Payments made under employment legislation: Unfair dismissal: Pay under an order for the continuation of a contract of employment: NICs treatment
15. NIM07050

    Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: General
16. NIM07051

    Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee
17. NIM07052

    Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: NICs treatment
18. NIM07060

    Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: General
19. NIM07061

    Class 1 NICs: Payments made under employment legislation: 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 of a contract of employment
20. NIM07062

    Class 1 NICs: Payments made under employment legislation: Earnings period to be used in assessing NICs liability: Payments made under a protective award
21. NIM07066

    Class 1 NICs: Payments made under employment legislation: 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: General
22. NIM07068

    Class 1 NICs: Payments made under employment legislation: 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: Period to
23. NIM07069

    Class 1 NICs: Payments made under employment legislation: 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: Period to
24. NIM07070

    Class 1 NICs: Payments made under employment legislation: 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: How to ap
25. NIM07071

    Class 1 NICs: Payments made under employment legislation: 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: How to ap
26. NIM07072

    Class 1 NICs: Payments made under employment legislation: 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: How to ap
27. NIM07081

    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Certain payments to be made out of the National Insurance Fund: General
28. NIM07082

    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: what can be paid out of the National Insurance Fund
29. NIM07083

    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Limit on the amount that can be paid out of the National Insurance Fund to an employee for any week
30. NIM07084

    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Payments made out of the National Insurance Fund: What is and is not earnings for NICs purposes
31. NIM07085

    Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Payments made out of the National Insurance Fund: Earnings period to be used in assessing NICs liability