NIM16150 - Class 1A NICs: Special Class 1A NICs cases: Fees and Subscriptions to professional bodies

Class 1A NICs are not due on fees and subscriptions to professional bodies or learned societies where:

• the employer contracts direct to provide membership for his employees and
• the fee or subscription is fully excluded from tax liability by virtue of section 201 ICTA 1988.
• Where the fee or subscription is not fully excluded from a tax liability by virtue of section 201 ICTA 1988 Class 1A NICs are due on the full cost to the employer, see NIM15550.
• See NIM5695 for the treatment of fees and subscriptions which an employee pays for and is later reimbursed by his employer.

See SE32880 for general guidance on section 201 ICTA 1988.