Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): season tickets
If an employer buys a season ticket for the employee (see EIM06300):
For tax purposes the employee is assessable for the full cost of the ticket, and
For NICs purposes
- the employee is liable for primary NICs, and
- the employer is liable for secondary NICs.
You should tell the employer
- to enter the relevant details on form P11D, and
- include the full cost of the ticket in gross pay for NIC.