Limiting NIC Liability on Share Options
For share options granted in the period 6 April 1999 to 19 May 2000 a measure was introduced in the Social Security Contributions (Share Options) Act 2001. This allowed employer's to limit their NICs liability based on the value of their shares as at the 7 November 2000. To take advantage of the measures in this Act companies had to notify and pay a special contribution by the 10 August 2001. Companies may still need to be aware of the special roll-over provisions.
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