If the employer pays the secondary NICs, despite the NIC election (or agreement), will this be treated as a payment of earnings and trigger further tax & NIC liabilities?
A. No. If the employer pays the secondary NIC liability, they are effectively cancelling the election with respect to the relevant employment income for which the secondary NICs would have been due, as a result of which the liability for payment of the secondary NICs remains with the employer rather than being transferred to the employee.
Related Questions
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