NIM02782 - Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6 April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: flowchart: lump sums

You must read this page in conjunction with NIM02780 (first considerations).

Payment out of the EFRBS is a lump sum.

听

Step 1听听

Is the lump sum a:

  • pension commencement lump sum (PCLS) NIM02769; or
  • serious ill-health lump sum (SIHLS) NIM02771?

Yes Go to step 2听

No Go to step 4

听

Step 2听听听

Is the lump sum a PCLS?

Yes Go to听NIM02783

No Go to step 3

听

Step 3听听听听

Is the lump sum a SIHLS?

Yes Go to NIM02784

听

Step 4听听听听

Payment cannot be disregarded in the calculation of earnings.


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