The extended dataset that is output to file includes a column named NIC. This column is an indicator to show when the treatment of a benefit has been adjusted from the 'normal' settings in relation to Class 1A treatment.

For example, the default setting for a Section I (Medical) benefit would be that it attracts Class 1A, if you were to ALTER the default position and set it so that Class 1A is not being attracted, this column of the report allows you to reconcile data and double check information.

The possible settings are:

ANormally does not attract Class 1A, but the setting has been changed
BNormally does attract Class 1A, but the setting has been changed
CNormal treatment applied
DBenefit has been marked as payrolled