Expenses and benefits in kind : a guide to tax and NICs: Medical suspension payments  

Circumstances

Medical suspension payments made under the Employment Rights Act 1996 to an employee suspended from work on medical grounds

Class 1 NICs

Yes

PAYE

Yes

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

EIM02550 and NIM07011

Level 2 Table of Contents

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