Honoraria and similar payments
Definitions or restrictions
You make a payment to an employee in recognition of unpaid services
they provide as an office-holder in a separate organisation – for example,
as a sports club secretary.
What to report, what to pay
The payment counts as earnings, so:
- add it to your employee's other earnings
- deduct and pay PAYE tax and Class 1 NICs using your usual payroll
procedures
Work out the value to use
The value to use is the amount of your payment to the employee.
Technical guidance
NIM02205: Honoraria and similar
payments
