Paymaster general Dawn Primarolo has unveiled further details of the government's extension of Class 1A national insurance to employers, and has promised guidance shortly. The extension of Class 1A NICs to all taxable benefits in kind was announced in the last Budget. According to the government, this measure will align more closely the tax and employers' national insurance treatment of benefits in kind from April 2000. As part of this change, tax and NICs on some employee benefits in kind, including welfare counselling, will be exempted. The Chartered Institute of Taxation last week warned employers would be caught out by the new rules and would end up paying fines because the government had not revealed how the new system of paying employers' national insurance on employee benefits would work in practice.
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