When are Class 1A National Insurance contributions not payable?
The employer need not charge Class 1A National Insurance contributions on benefits that are • exempt from income tax • taxable but specifically exempted from Class 1A National Insurance contributions liability • covered by a dispensation • included in a PAYE Settlement Agreement • returned on form 9D • already liable for Class 1 National Insurance contributions • provided exclusively for business use or, for certain benefits, the private use is insignificant.
