As has been mentioned above, there is an exception to the general rule that an employer cannot make an employee bear the cost of secondary, employer NIC.

The exception is for a small number of tax charges connected with employment-related securities and is set out in SSCBA 1992, Sch. 1:

paragraph 3A allows an employer to agree with an employee that the employee will bear the cost of secondary NIC;

paragraph 3B provides for an employer and employee to enter into a joint election to make a formal transfer of the liability for the secondary NIC to the employee.

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