NIM32006 - Special Cases: Class 1 - HM Forces: Earnings exclusions

Note: A new International NICs manual is under development and will be published in due course.

Regulation 143 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

»Ê¹ÚÌåÓýapp earnings of serving members exclude:

  • Emergency Service grants
  • bounties in recognition of liability for immediate call-up in times of emergency
  • gratuities at the end of a voluntarily-undertaken further period of service
  • payments in lieu of food and drink normally supplied in kind to members of the armed forces
  • contributions to mess expenses