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NICs and Employees' Share Plans

 
Jeremy Edwards of Allen & Overy's Global Benefits Group gives an update on the latest National Insurance contribution (NIC) legislation that impacts on employees' share plans
 
The National Insurance Contributions and Statutory Payments Act 2004 (the Act) received Royal Assent on 13 May 2004. This article assesses the impact of the Act for companies that operate employees' share plans.
 
For a general summary of how the NIC legislation impacts on employees' share plans please see 'NICs and Employee Share Plans' The Tax Journal 16 February 2004 Issue 728.
Extension of the ability to pass on employer's NICs to employees
 
The Act allows employers to enter into voluntary agreements or...
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