Class 1A contributions on sporting testimonials

A sporting testimonial is an event or series of events to honour a player for their service, such as when the player retires.

The testimonial committee must pay Class 1A National Insurance if the payment to a player is:

  • more than £100,000
  • not in the player’s contract

The payment is usually the profit from the event.

The committee must pay the contributions on the payment through PAYE.