NIM02315 - Class 1 NICs: Earnings of employees and office holders: Religious orders
Include in gross pay any payments made to a member of a religious order which are identifiable as earnings regardless of whether they covenant all or part of the earnings to the order. See NIM02010 for guidance on the meaning of 鈥渆arnings鈥�.
See NIM02260 for the treatment of offerings, gifts or fees paid to ministers of religion.