NIM05630 - Class 1 NICs: expenses and allowances: car parking fines
Section 3(1)(a) and 6(1) of the Social Security Contributions and Benefits Act 1992
Any payment which an employer makes towards the cost of parking fines incurred by an employee, whether
- making a payment direct to the employee, or
- paying the fine on the employee’s behalf,
must be included in gross pay when assessing Class 1 NICs purposes. The date the payment is made is the date the earnings were paid.
When making such payments the employer is paying a debt incurred by the employee. This is sometimes referred to as pecuniary liability.”