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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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NICs avoidance: employment income provided through third parties: earnings paid to or for the benefit of an earner

Class 1 NICs liability arises when earnings are paid to, or for the benefit of an earner, see NIM02015.

If an amount counts as employment income under Part 7A of ITEPA 2003, then it is a payment of an amount treated as earnings to or for the benefit of an employee.

For guidance about the conditions under which an amount is treated as employment income under Part 7A of ITEPA 2003, see NIM52150 and EIM45000 onwards.