Chapter NIM07011

Published date11 April 2016
Record NumberNIM07011
Sections 64 and 70 Employment Rights Act 1996

A medical suspension payment is earnings within the definition in section 3(1) of the Social Security Contributions & Benefits Act 1992. The amount of the medical suspension payment should be included in the gross amount of the employee’s earnings for the relevant earnings period, and NICs calculated in the normal way on the gross amount.

For information about:

A medical suspension payment is earnings within the definition in section 3(1) of the Social Security Contributions & Benefits Act 1992. The amount of the medical suspension payment should be included in the gross amount of the employee’s earnings for the relevant earnings period, and NICs calculated in the normal way on the gross amount.

For information about:

  • what a medical suspension payment is, see](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim07010)
  • the meaning of “earnings”, see [## Sections 64 and 70 Employment Rights Act 1996

A medical suspension payment is earnings within the definition in section 3(1) of the Social Security Contributions & Benefits Act 1992. The amount of the medical suspension payment should be included in the gross amount of the employee’s earnings for the relevant earnings period, and NICs calculated in the normal way on the gross amount.

For information about:

A medical suspension payment is earnings within the definition in section 3(1) of the Social Security Contributions & Benefits Act 1992. The amount of the medical suspension payment should be included in the gross amount of the employee’s earnings for the relevant earnings period, and NICs calculated in the normal way on the gross amount.

For information about:

  • what a medical suspension payment is, see](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim07010)
  • the meaning of “earnings”, see](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02010)
  • earnings periods, see [## Sections 64 and 70 Employment Rights Act 1996

A medical suspension payment is earnings within the definition in section 3(1) of the Social Security Contributions & Benefits Act 1992. The amount of the medical suspension payment should be included in the gross amount of the employee’s earnings for the relevant earnings period, and NICs...

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