Class 4 NIC on Dentist Materntiy Pay
Not come across this one before. Client is self-employed dental associate and has received NHS maternity pay (and had superannuation deducted). Happy that the gross pay is taxable, and then claim superannuation, BUT is it subject to Class 4 NIC? I am assuming that it is, as SMP paid to an employee would be subject to NIC, but just want to double chheck as the total involved is substantial (five figure sum).