Expenses and benefits
in kind: a guide to tax and NICs: how to operate the rules: PAYE settlement
agreements: Class 1B NICs
The amount of Class 1B NICs that you pay is calculated as a fixed percentage of the total value of:
- the items included in the PAYE settlement agreement (PSA) that are normally liable for Class 1 or Class 1A NICs and
- the amount of tax payable under the PSA.
Our PAYE Settlement Agreements guidance gives further information. It includes an example of how to calculate the amount of Class 1B NICs payable under a PSA.
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