NIM16260 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Removal benefits and expenses: Position from 6 April 2000
Section 10(1) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)
All removal benefits exempt from income tax under ITEPA 2003 are exempt from Class 1A NICs, see NIM16265. That is because Class 1A NICs are only due on general earnings chargeable to income tax under ITEPA 2003.
Similarly, all removal benefits subject to income tax under ITEPA 2003 attract a Class 1A NICs liability, see NIM16270.
In addition to Class 1A NICs on taxable removal benefits, Class 1A NICs are also due on: