What if the employee agrees to pay the secondary NICs liability, but in the end the employer chooses to pay it instead – will the tax relief still be available?
A. No. The relief can be claimed only if the election is in force when the transfer of employers NICs in whole or in part takes place – i.e. the employee pays the liability which is transferred to them by virtue of that election. If the employer chooses to pay the liability instead, then no transfer has actually taken place and consequently no relief is due.
Related Questions
- What if the employee agrees to pay the secondary NICs liability, but in the end the employer chooses to pay it instead – will the tax relief still be available?
- Does a household employer have to pay social security and Medicare for all household employees if only one employee makes more than $1,300 in the year?
- How does an employee receive the income tax relief when they pay their employer (secondary) NIC liability under an Agreement?
