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Employees sharing the Employer NIC cost in share options

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In a recent Inland Revenue press relese, an announcement is made on government intentions for the additional NIC cost to employers arising from the exercise of share option schemes to be shared or passed to the employee.

The IR notice clarifies the methods available and gives worked examples of the scheme.

In a recent Inland Revenue press relese, an announcement is made on government intentions for the additional NIC cost to employers arising from the exercise of share option schemes to be shared or passed to the employee.

The IR notice clarifies the methods available and gives worked examples of the scheme.

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© HR Zone Ltd 2025