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11th Mar 2019
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19th Jun 2017
Whilst the text or guide below says only the employer pays NIC1A - does this mean that the employee is not liable for any NI on the benefit, or just that he/she is not liable to NIC1A ?
Who has to pay Class 1A NICs?
SSCBA 92, S10(2)
Class 1A NICs are paid by employers only.
There is no employee contribution payable.
Legally, the person liable to pay Class 1A NICs is:
the person who is liable to pay employers’ Class 1 NICs on the last or only relevant payment of earnings in the tax year
if there is no employers’ Class 1 liability, the person who would have been liable to pay employers’ Class 1 NICs if the benefit itself had been earnings on which Class 1 NICs are due