We employ quite a few under 21's who get cars provided so it could be £1000's difference to us but excuse my ignorance on this finer point. (I somewhat expect that I'm being hopeful - because there is nowhere on the P11D for the employees date of birth - but thought it worth asking in case I was not just being hopeful!)
6th Jul 2017
1
Employer NI exemption for under 21s - on benefits?
Does the exemption only apply to salary or are P11D benefits free of NI for the employer too?