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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Third party benefits: NICs due on third party benefits

Section 10ZA SSCBA 92From 6 April 2000, the NICs due on any payment, award, voucher or benefit provided by a third party depends upon

  • whether the employer arranges or facilitates the provision of the award, see NIM16353.
  • the type of award made, see NIM16354.