Chapter NIM13090
| Published date | 11 April 2016 |
| Record Number | NIM13090 |
NIM02411. Where a liability for Class 1 NICs exists, Class 1A NICs are not due. For a list of items which attract a Class 1 NICs liability see [## Section 10(1)(c) and Section 10(6) SSCBA 1992For Class 1A NICs liability to arise the benefit provided must not attract either a Class 1 or Class 1B NICs liability.
Class 1 NICs dueSome benefits, such as non-cash vouchers, are liable for Class 1 NICs, seeNIM02411. Where a liability for Class 1 NICs exists, Class 1A NICs are not due. For a list of items which attract a Class 1 NICs liability see](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02010) onwards.
Class 1B NICs dueSome benefits, which are minor or irregular, or difficult to apportion between employees, can be included in a PAYE Settlement Agreement (PSA). For further guidance on PSAs see the PAYE Settlement Agreement Manual.Those benefits included in a PSA, which would otherwise attract Class 1A NICs liability, attract a Class 1B NICs liability instead. Where Class 1B NICs liability exists, Class 1A NICs are not due. For guidance on Class 1B NICs, including examples of the types of benefits which are likely to be included in a PSA, see [## Section 10(1)(c) and Section 10(6) SSCBA 1992For Class 1A NICs liability to arise the benefit provided must not attract either a Class 1 or Class 1B NICs liability.
Class 1 NICs dueSome benefits, such as non-cash vouchers, are liable for Class 1 NICs, seeNIM02411. Where a liability for Class 1 NICs exists, Class 1A NICs are not due. For a list of items which attract a Class 1 NICs liability see [## Section 10(1)(c) and Section 10(6) SSCBA 1992For Class 1A NICs liability to arise the benefit provided must not attract either a Class 1 or Class 1B NICs liability.
Class 1 NICs dueSome benefits, such as non-cash vouchers, are liable for Class 1 NICs, seeNIM02411. Where a liability for Class 1 NICs exists, Class 1A NICs are not due. For a list of items which attract a Class 1 NICs liability see](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02010) onwards.
Class 1B NICs dueSome benefits, which are minor or irregular, or difficult to apportion between employees, can be included in a PAYE Settlement Agreement (PSA)....To continue reading
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