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  • NI Rate to Pay on Sold Shares (RSU)

    Hi, We have an employee who has shared in the company, and he has had them vested in October. We are going to put the payment through the payroll in November however as the NI Rate has changed we are wondering what rate the NIC should be calculated on. As they were vested in October will he pay NIC at a rate of 3.25%. As they will be paid out in November will he pay an NIC rate of 2%? Could you also direct me towards some guidance on the subject in writing i.e. on a manual or if there have been any press releases? Thanks.