NIM02125 - Class 1 NICs: Earnings of employees and office holders : Employer holds back part of the employee's earnings

If an employer holds back part of the employee鈥檚 wages or salary for payment in a later week or month and the employee

  • can get the part held back at any time, 狈滨颁蝉听are assessed, fall due and should be reported to HMRC听at the time the employer holds back the money听

  • cannot get the part held back until the employer decides to pay it to them, NICs are assessed, fall due and should be reported to HMRC听when the employer pays the money to the employee.听

See NIM08000 for general guidance regarding earnings periods.