Damages for injury at work: paid under a contractual liability  

Circumstances

Damages or similar payment made to an employee injured at work where the employer has a contractual liability to make the payment

Class 1 NICs

Yes

PAYE

Yes

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

EIM06450 and NIM02110

Level 2 Table of Contents

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