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| 4061. 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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