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Chapter NIM16690

Document Cited in Related
Vincent
Published date11 April 2016
Record NumberNIM16690
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

If a benefit is trivial in amount, strictly speaking, if the conditions in If a benefit is trivial in amount, strictly speaking, if the conditions in are satisfied, Class 1A NICs are due. Some employers choose to settle income tax and NICs liabilities on small or one-off benefits via a PAYE Settlement Agreement, see NIM14400.

Where employers do not settle liabilities via a PAYE Settlement Agreement, when considering whether to pursue Class 1A NICs liability on benefits trivial in amount, bear in mind HMRC’s responsibility not to impose unnecessary regulatory burdens on employers. Where you consider that the benefit is trivial in nature refer to guidance in EIM21860 and EIM21863. If you...

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