Class 1B NICs: liability: what are class 1B Nics?
Class 1B NICs are payable only by employers and payment does not provide any benefit entitlement for individuals.
Class 1B NICs are payable on
- all items contained within a PSA which would normally attract a liability for Class 1 or Class 1A NICs, and
- the total tax payable under the PSA.
Class 1B NICs are agreed with the employer by the local PAYE Network Office and collected by HMRC.