In calculating the amounts to be paid under a PSA you and the employer should take into account the

amount of any expenses payments and the value of any benefits in kind which should be included

number of employees receiving the payments or benefits concerned

rate of tax that should be used in grossing up the tax due

value of expense payments and benefits attracting a Class 1 or Class 1A NICs liability

grossed-up tax payable in the PSA, and Class 1B NICs in respect of that tax

rate of Class 1B NICs which should be used to calculate NICs liability.

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