Employees have received Non-cash vouchers of £100. HMRC advice is: Class 1 NIC is deducted in the payroll but NOT income tax. How to do this in standard QB payroll?

Great to have you in the Community space, @vas.vasiliou.
 

I'll make sure you get the right help in setting up your payroll item where Class 1 NIC is payable but not income tax.

I suggest seeking assistance from your accountant on what pay type to choose. This way, we can ensure the accuracy of your books. Once you're ready, you can follow these steps in setting up a pay type in QuickBooks Online (QBO).

1. Go to Payroll menu and select the Employees tab.
2. Select the applicable employee.
3. Click Actions, then select Additional pay.
4. Select or search for the pay type you want to add. 
5. Click Actions to add wither Bonus, Other earnings, Overtime, or Reimbursement.
6. Then save your changes.

You can also check this article for the complete details: Add bonus, holiday pay and other pay types in QuickBooks Online Standard Payroll.

Once done, you'll want to check out this resource that can guide you in seamlessly running your payroll in QBO: QuickBooks Online Standard Payroll hub.

I'll be around whenever you need help managing your payroll or QBO account. Keep me posted by leaving a reply. Have a good one, and stay safe!