What benefits are liable to national insurance contributions?
The provision of some benefits by the employer, such as a company car, will have a benefit value and will count as gross earnings for the purposes of calculating national insurance contributions. If the inclusion of such benefits takes your gross earnings above the upper earnings limit, you will not pay extra national insurance contributions, but you are still liable to income tax. The payment of relocation costs on moving house on transfer of employment will count as gross earnings above a specified amount.
