NIM02101 - Class 1 NICs : Earnings of
employees and office holders : Council Tax, water or sewerage
chages: Employer pays all or part of an employee's Council Tax,
water or sewerage charges
If an employer pays all or part of an employee’s Council
Tax and/or water or sewerage charges, the payment is earnings and
NICs are due. The employer is simply meeting the employee’s
debt.
