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In an academy, the governing body of the academy is the employer with the responsibility to pay Class 1 secondary NICs. »Ê¹ÚÌåÓýapprefore it is the governing body which is liable to report and pay the levy.

Multi-academy trusts (MATs) encompass multiple academies. In a MAT, the MAT itself is the employer of all of the staff within all of the academies under its control. It is the MAT which is responsible for paying Class 1 secondary NICs on the earnings of those staff. This means that the MAT is also responsible for reporting and paying the levy. »Ê¹ÚÌåÓýapp MAT should add together all of the earnings of staff for which it is liable to pay Class 1 secondary NICs in all of its academies in order to calculate its levy liability. »Ê¹ÚÌåÓýapp MAT will have one annual allowance of £15,000 to offset against its levy liability.