ALM15300 - Schools: foundation schools
In a foundation school, it is the governing body as the employer who is liable for the payment of Class 1 secondary NICs. Therefore, it is the governing body which is liable to report and pay the levy.
In a foundation school, it is the governing body as the employer who is liable for the payment of Class 1 secondary NICs. Therefore, it is the governing body which is liable to report and pay the levy.