Employees are occasionally seconded by their employers to other organisations. In many cases, the original employer continues to pay the employee during the period of absence. In certain circumstances, the employer may claim a deduction for the employment expenses (this will include the salary, secondary NICs, pension costs etc).
A deduction will be available in respect of the employment costs for the period in which the employee's services are made available if1:
- Ìý
•ÌýÌýÌýÌý the employee is employed for the purposes of the employer's trade, and
- Ìý
•ÌýÌýÌýÌý the employee is seconded to either:
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Web page updated on 17 Mar 2025 16:26