What NIC rates or thresholds apply to off-payroll workers and how are Employer National Insurance Contributions calculated?

Normal NICs rates and thresholds apply to off-payroll workers. The Employer NICs should be calculated based upon the full deemed direct earnings payment.

HMRC Link:-

https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10028



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Off-Payroll Worker Rules