As there is no income tax paid, there are no employer obligations to either withhold tax or report pay for the purposes of taxation. However, national insurance filings are required. Additionally, an employer must keep appropriate records for payment of wages (see 3.1).
National Insurance (NI) and Form C-10
All employees must be enrolled on the NI scheme. Businesses (employers) and self-employed persons are required to register with the National Insurance Board (NIB) within ten
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Web page updated on 17 Mar 2025 15:18