NIM16205 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Meal vouchers
Regulation 25 and 40(2)(za) and paragraph 6A of Part 5 of Schedule 3 to the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
NIM02437 explains when meal vouchers can be disregarded from earnings so that Class 1 NICs liability cannot arise. If the payments are disregarded from earnings for Class 1 NICs purposes, regulation 40(2)(za) of the SSCR 2001 exempts such payments from Class 1A NICs liability. »Ê¹ÚÌåÓýapprefore, there can be no Class 1A NICs liability.
EIM02650 explains the income tax position.