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What benefits are liable to National Insurance contributions?
The provision of some benefits by your employer, such as a company car, will have a benefit value and will count as gross earnings for the purposes of working out your National Insurance contributions (NICs). If the inclusion of such benefits takes your gross earnings above the Upper Earnings Limit (£42,385 for 2015/16), you will not pay extra NICs, but you are still liable for income tax.
The payment of relocation costs on moving house on transfer of employment will count as gross earnings above a specified amount.