Circumstances

Where an employer provides an employee with living accommodation, none of the four exemptions applies and the employer meets the cost of heating, lighting, cleaning, furniture, repairs or maintenance, or provides furniture

Class 1 NICs

No

PAYE

No

Enter on P11D

Yes - section M

Class 1A NICs

Yes

Enter on P9D

No

Further information

The tax charge and liability for Class 1A NICs are limited to 10% of the net earnings from the employment, see EIM21720 and NIM13145