Expenses and benefits in kind
: a guide to tax and NICs: Maternity Suspension Payments
Circumstances |
Maternity suspension payments made under Employment Rights Act 1996 to an employee suspended from work on maternity grounds |
Class 1 NICs |
Yes |
PAYE |
Yes |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
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