Chapter NIM14510

Record NumberNIM14510
Published date11 April 2016
Section 10(9)(a) SSCBA 1992 and regulation 40 SS(C)R 2001

[## Section 10(9)(a) SSCBA 1992 and regulation 40 SS(C)R 2001

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim14501) explains that some benefits and payments chargeable to income tax are specifically excluded from Class 1A NICs liability by regulation 40 of the SS(C)R 2001. The table below lists those benefits and payments. Before deciding whether a payment is excluded from Class 1A NICs liability you should ensure you consult the NIM guidance about the exclusion.

Benefit or payment Legislation – SS(C)R 2001 Guidance
Cars provided to disabled employees – reduction of Class 1A NICs Reg 37 NIM16020
Cars provided to disabled employees only for business and home to work travel Reg 38 NIM16022
Contributions to, and benefits from registered pension schemes – with effect from 6 April 2006 Reg 40(2)(a) & para 2(a) Part 6 Schedule 3 [## Section 10(9)(a) SSCBA 1992 and regulation 40 SS(C)R 2001

[## Section 10(9)(a) SSCBA 1992 and regulation 40 SS(C)R 2001

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim14501) explains that some benefits and payments chargeable to income tax are specifically excluded from Class 1A NICs liability by regulation 40 of the SS(C)R 2001. The table below lists those benefits and payments. Before deciding whether a payment is excluded from Class 1A NICs liability you should ensure you consult the NIM guidance about the exclusion.

](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02710) to NIM02717 | | Employer’s pension contributions that attract migrant member relief and corresponding relief; and benefits which are referable to such contributions – From 6 April 2006 | Reg 40(2)(a) & para 3 Part 6 Schedule 3 | NIM02730 to NIM02732 | | Relevant benefits from unapproved retirement benefits schemes and attributable to payments before 6 April 1998 | Reg 40(2)(a) & para 4 Part 6 Schedule 3 | NIM02161 | | Benefits from unapproved retirement benefit schemes attributable to payments after 5 April 1998 which have previously been included in gross pay for Class 1 NICs purposes | Reg 40(2)(a) & para 5 Part 6 Schedule 3 | NIM02161 | | Payments to retirement benefits schemes established in good faith to provide relevant benefits – before 6 April 2006 | Reg 40(2)(a) & para 6 Part 6 Schedule 3 | NIM02161 | | Payments to a pension scheme afforded relief from taxation under double...

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