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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.2 Employment, earnings and Class 1, 1A and 1B contributions /Class 1A National Insurance contributions / E8.277 NIC on vouchers provided by third parties

E8.277 NIC on vouchers provided by third parties

Personal and employment tax

Employers are liable for Class 1 contributions on vouchers¹ made available to their employees by third parties if the vouchers are arranged or facilitated by the employer. Such vouchers do not fall within the 'disregard' provisions of what is now Social

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E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

E4.1118 Calculation and payment of tax due on retrospective income

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest