ECH18060 - Working Rule Agreements (WRA): Season Tickets

If an employer buys a season ticket for the employee (see EIM 06300)

For tax purposes the employee is assessable for the full cost of the ticket, and

For NICs purposes

• the employee is liable for primary NICs, and
• the employer is liable for secondary NICs

The CIO should tell the employer

• to enter the relevant details on forms P9D or P11D,and
• include the full cost of the ticket in gross pay for NIC