NIM02305 - Class 1 NICs : Earnings of employees and office holders : Profit-related pay
Profit-related pay (PRP) is that part of an employee바카라 사이트™s pay which varies according to the profits made by the business in which they work. Half of an employee바카라 사이트™s PRP was able to be exempt from income tax until recent changes ended the tax relief. There has, however, never been any exclusion from liability for NICs purposes.