Sporting or recreational facilities provided by the employer: available to all employees but not available to the public
Circumstances |
Where the employer provides sporting or recreational facilities that are available to all employees but not available to the public |
Class 1 NICs |
No |
PAYE |
No |
Enter on P11D |
No |
Class 1A NICs |
No |
Enter on P9D |
No |
Further information |
This will also apply if the employer provides vouchers that can be redeemed or exchanged for the use of sporting or recreational facilities and the same conditions are met – see EIM16105 and NIM02416.
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