NIM02780 - Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6 April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: flowchart: first considerations

First considerations.


Step 1听听听听听听

听Has the individuals employment with:

  • the secondary contributor (SC); or
  • a subsidiary of the SC; or
  • a person connected with the SC or a subsidiary of the SC ended? NIM02765

Yes Go to step 2听

No Go to step 3

听

Step 2听听听

Is the individual:

  • re-employed as an employee; or
  • engaged as a self-employed person with the SC from employment with听whom the benefits are derived? NIM02765

Yes Go to step 3

No Go to step 4

听

Step 3

Payment from EFRBS cannot be disregarded in the calculation of earnings.

听

Step 4听听听听听听

Is the payment a pension or a lump sum?

Pension Go to NIM02781

Lump sum Go to NIM02782

听

听