NATIONAL INSURANCE CONTRIBUTIONS – payments made to employees by a third party – whether payments should be excluded from the computation of earnings – whether payments were gratuities – yes – whether conditions that payments should not be made or allocated by employer are cumulative – no – or alternative – yes – whether payments made by employer – no – whether payments allocated by employer – no – payments therefore excluded from earnings and appeal allowed – whether, if payments not excluded from earnings, the contributions could be collected from the employer – yes – SSCBA 1992 Ss 1(4), 3(1)(a), 6(3), 7(2), Sch 1 paras 3(1) and 6; The Social Security (Contribution) Regulations 1979 SI 1979 No. 591 Regs 2(1), (19)(1)(c), Sch 1 paras 2(1), and 26
Citations:
[2003] UKSC SPC00369
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 28 July 2022; Ref: scu.195422
