How does an employee receive the income tax relief when they pay their employers NIC liability?
A. Income tax relief is available to the employee equal to the amount of the secondary NICs that is transferred from employer to employee under the terms of the joint election. When the gain is made income tax will be collected through PAYE in the usual manner. Employers will be able to operate PAYE on the amount of the taxable gain reduced by the amount of any employers NIC transferred to the employee.
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