Forum Home → Discussion → Other benefit issues → Thread
Carer NI contributions - exemption
Wonder if anyone can help with this, please. Client is terminally ill and is receiving Direct Payments with which he is employing his partner (unmarried) as carer. The question is, as her employer does he have to pay NI on her earnings? I understand a spouse/civil partner can be exempt from NI contributions on earnings in some circ’s (CPAG 958) but cannot find any information as to whether the same applies to an unmarried partner. Thank you.