Employer NICs on income from sporting testimonials
10 November 2017
Class 1A employer National Insurance contributions (NICs) will be payable on Sporting Testimonial payments above £100,000 from 6 April 2019 (formerly April 2018).
On 2 November 2017 the government announced that the introduction of the National Insurance Contributions Bill will be delayed.
The introduction of employer NICs on Sporting Testimonial payments above £100,000 will now take effect from 6 April 2019 rather than 6 April 2018.
This tax information and impact note has been updated to reflect the change.