NIM16352 - Class 1A National Insurance contributions: Special Class 1A NICs cases: Third party benefits: NICs due on third party benefits

Section 10ZA SSCBA 92

From 6 April 2000, the NICs due on any payment, award, voucher or benefit provided by a third party depends upon

• whether the employer arranges or facilitates the provision of the award, see NIM16353.
• the type of award made, see NIM16354.