NIM02125 - Class 1 NICs: Earnings of employees and office holders : Employer holds back part of the employee's earnings

If an employer holds back part of the employee’s wages or salary for payment in a later week or month and the employee

  • can get the part held back at any time, NICs are assessed, fall due and should be reported to HMRC at the time the employer holds back the money 

  • cannot get the part held back until the employer decides to pay it to them, NICs are assessed, fall due and should be reported to HMRC when the employer pays the money to the employee. 

See NIM08000 for general guidance regarding earnings periods.