NIM02175 - Class 1 NICs: Earnings of employees and office holders: Give as You Earn (GAYE)
»Ê¹ÚÌåÓýappse are schemes approved by HMRC to allow tax relief on gifts to charities. »Ê¹ÚÌåÓýapp employee authorises deductions from their gross pay but such deductions are not free of NIC liability. NICs will still be due on the full gross pay.