Class 1a NI on leavers ?

Please do anyone know if  Class 1a NI is payable on employees who left the company before the end of the tax year. We have 5 employee who left the company before the end of the tax year. When calculating class 1a NI payment for non-cash benefit receive by this employee, should I include the benefits recieved by the 5 employees that have left the company and already issue P45 during the tax year ?

I look forward to comments.

Thanks,

Comments
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Yes

Euan MacLennan |
Euan MacLennan's picture

Don't forget the need to do P11Ds

David Heaton |