天美影院

Sections 2(1), 3(1) and 6(1) of the Social Security and Benefits Act (SSCBA) 1992

Section 3(1) of the Social Security Contributions and Benefits Act 1992 (the Act) explains what is considered 鈥渆arnings鈥� and 鈥渆arner鈥� as follows:

(a)鈥渆arnings鈥� includes any remuneration or profit derived from an employment; and

(b)鈥渆arner鈥� shall be construed accordingly.

Employees

Where any payment of earnings is made to an employee after their death, the payment cannot be considered earnings. An employee, after their death, cannot be considered an employed earner as defined by the Act. No liability for primary or secondary NICs can exist.

Directors

Directors are treated the same as employees, however where remuneration was voted or made available to them prior to their death, even if the actual payment was made after their death, there will still be a liability for NICs on those earnings.