NIM02418 - Class 1: Vouchers - non-cash vouchers - exemptions - incidental overnight expenses

Regulation 25, paragraph 1(2)(b) of Part 5 and paragraph 4 of Part 10 of Schedule 3 Social Security (Contributions) Regulations 2001

NIM02416 shows the types of non-cash voucher (see NIM02413 ) that are specifically disregarded in calculating an employee바카라 사이트檚 earnings for Class 1 NICs purposes. Since 6th April 1999, a payment by way of overnight incidental expenses via a non-cash voucher is disregarded so long as the expenses are not taxable as general earnings under section 240 ITEPA 2003 (incidental overnight expenses and benefits).

If:

  • a voucher is provided for overnight incidental expenses in connection with a 바카라 사이트渜ualifying period바카라 사이트� (see EIM02720); but
  • the amount of the voucher, calculated as in section 241 ITEPA 2003, exceeds the permitted amount (section 241(3) - see EIM02730),

then the provisions in paragraph 4(3)-(6) of Part 10 apply (see NIM06025).

For details of:

  • the meaning of 바카라 사이트済eneral earnings바카라 사이트�, see EIM00511
  • the tax position of such vouchers, see EIM16100.