Skip to main content

This is a new service – your feedback will help us to improve it.

  • Employee agreement to pay employer NICs

    Hi, I've exercised some options (Unapproved scheme) and entered into an agreement to pay the employer’s (secondary) NICs, as described here: https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm110520 How can I pay the said employer contribution? As far as I can tell, it is not part of the self assessment, but I cannot find any relevant guidance for this case. Thank you