Expenses and benefits: office holders' payments (honoraria)

Source: GOV.UK

As an employer making payments to employees for services they provide as an office-holder in a separate organisation, you have certain tax, National Insurance and reporting obligations.

This includes things like working as a sports club secretary. These payments are known as ‘honoraria’.

What to report and pay

Honoraria count as earnings, so you’ll need to:

  • add them to your employee’s other earnings
  • deduct and pay PAYE tax and Class 1 National Insurance through payroll

Technical guidance

The following guide contains more detailed information:


Last updated: 16 January 2015