NIM16090 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Cash payments liable for Class 1A NICs
Section 10 of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)
In general, Class 1 NICs are due on cash payments and Class 1A NICs are due on benefits. Occasionally, however, a cash payment may attract a Class 1A NICs liability. The following table lists those cash payments that can attract a Class 1A NICs liability. It also indicates where further guidance can be found on those particular payments.
| Type of payment | NIM Guidance |
|---|---|
| Relocation expenses above 拢8,000 | NIM16275 |
| Relocation expenses which are eligible expenses but which do not qualify for tax relief | NIM06120 \nNIM16270 |
| Gifts not provided by reason of the employment | NIM16370 |