Holidays: provided by the employer  

Circumstances

The employer provides the employee with a holiday by contracting with the provider

Class 1 NICs

No

PAYE

No

Enter on P11D

Yes - sections A, K, L or M

Class 1A NICs

Yes

Enter on P9D

No

Further information

EIM01470 and NIM13140

Level 2 Table of Contents

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