NIC1A calculation

I know that NIC1A is calculated on the net of cost to employer less employee reimbursement.

Does the company still have to pay NIC1A based on the gross even if the employee is entitled to claim relief on his tax return - I am thinking accomodation costs in this case where occupied on a less that 24 month contract

Thanks

 

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If there is a valid business use claim

Steve Knowles |
Steve Knowles's picture

NIC1A and P11Db

spayne |