EIM05150 - Employment income: Save As You Earn (SAYE): employer's contributions
Section 62 ITEPA 2003
An employer바카라 사이트™s contribution to a Save As You Earn scheme on behalf of an employee is part of the employee바카라 사이트™s taxable earnings (see EIM00520 onwards). Schemes are run by the National Savings Bank, the Trustee Savings Bank and building societies.
The same applies to an employer바카라 사이트™s contribution to the monthly payments under an employee바카라 사이트™s SAYE contract.