B2.430 Employees—secondmentsEmployees are occasionally seconded by their employers to other organisations. In many cases, the original employer continues to pay the employee during the period of absence. In certain circumstances, the employer may claim a deduction for the employment expenses (this will include the salary, secondary NICs, pension costs etc).A deduction will be available in respect of the employment costs for the period in which the employee's services are made available if1: • the employee is employed for the purposes of the employer's trade and • the employee is seconded to either: – a charity or – an educational
Employees are occasionally seconded by their employers to other organisations. In many cases, the original employer continues to pay the employee during the period of absence. In certain circumstances, the employer may claim a deduction for the employment expenses (this will include the salary, secondary NICs, pension costs etc).
A deduction will be available in respect of the employment costs for the period in which the employee's services are made available if1:
• the employee is employed for the purposes of the employer's trade and
• the employee is seconded to either:
– a charity or
– an educational
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