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When does a member of an LLP fall within the salaried member rules, and what is the effect on the LLP’s employer NIC position?
A member of a UK LLP falls within the salaried member rules when all three Conditions A–C are met, and the LLP then becomes liable for employer’s Class 1 NICs (and PAYE) on that member’s remuneration.
The rules (ITTOIA/S863A onwards) have applied since 6 April 2014 only to LLPs formed under the Limited Liability Partnerships Act 2000. They do not apply to general or limited partnerships, nor to non-UK equivalents. Their purpose is to treat members who are more like employees than traditional partners as employees for income tax and NICs.
The salaried member guidance
“ITTOIA/S863A This guidance looks at the legislation that treats some members of LLPs as Salaried Members. This legislation applies from 6 April 2014. This guidance applies to: The “Salaried Member” rules apply only to LLPs formed under United Kingdom legislation (the LLP Act 2000). This guidance does not apply to: These rules do not apply to general partnerships or limited partnerships that are formed under Partnership Act 1890 and Limited Partnerships Act 1907 respectively. In addition, they do...”
HMRC guidance
A member is a salaried member only if all three conditions are satisfied; failing any one takes the member outside the rules.
[2023] UKUT 232 (TCC)
“Introduction 1. Bluecrest Capital Management (UK) LLP (“BlueCrest”) is a UK registered Limited Liability Partnership (“LLP”) which carries on business in the alternative investment industry as part of the BlueCrest Group providing investment management services to the Group’s funds. 2. Its appeal to the First-tier Tribunal (“FTT”) concerned the application of the salaried members legislation to certain individual members of BlueCrest which, in summary, applies where a member of a limited liabili...”
Other (UT_DECISION)
[2026] UKSC 18
“nd (c) was not entitled to a share of any surplus assets on a winding-up. 10. In response to the consultation responses (many of which objected to the use of traditional employment law tests as the relevant criterion), HMRC published proposals (in a document headed “Summary of Responses” together with a Technical Note and proposed legislation dated 10 December 2013) abandoning the employment status test in favour of a test based on three separate conditions. The revised test was explained in par...”
Other (SC_DECISION)
Condition A is met where the member performs services for the LLP as a member and is expected to be wholly or substantially rewarded by a “disguised salary” that is fixed, or is variable but varied without reference to the LLP’s profits or losses (or is not in practice affected by the overall amount of those profits or losses).
Condition B is met where the member does not have significant influence over the affairs of the LLP.
Condition C is met where the member’s contribution to the LLP is less than 25% of the disguised salary.
When the conditions are met the individual is treated as an employee of the LLP for tax and NICs purposes. All amounts received (other than certain capital receipts that would not be employment income for an ordinary employee) are taxed as employment income under ITEPA; the LLP must operate PAYE on drawings, profit shares and similar amounts and is liable for employer’s Class 1 NICs. Class 1 (and potentially Class 2) NICs may also arise for the individual. The salaried-member treatment does not change the calculation of the LLP’s overall profits, only the collection mechanism and the NIC liability attaching to the caught member.
When an individual is treated as a salaried member
“This part looks at the effect on the individual member when they cease to be a member and start to be treated as a Salaried Member. Self-employment: This section looks at the period whilst they are treated as a member, and self-employed for tax purposes. Example M has been a member of ARC LLP since 1 July 2010. ARC LLP commenced trading in 2001 and has had an accounting date of 30 June throughout. Prior to 6 April 2014, ARC LLP carries out a review of its membership as a result of the new Salari...”
HMRC guidance
Capital assets
“Where, after applying the tests in sections 863A and 863B, an individual is treated as a Salaried Member, the legislation applies to treat all amounts received by that individual as employment income subject to the applicable income tax rules under ITEPA. Class 1 and 2 NICs may also apply. A Salaried Member is subject to the same rules on taxable benefits received as any other employee. This treatment does not include any amounts received by a Salaried Member in respect of capital assets of the ...”
HMRC guidance
LLP: Taxation
“al rules are subject to the Salaried Members rules which are set out in PM250000 onwards. These rules don’t affect the amount of a member’s chargeable profits but do provide for the operation of PAYE on LLP members caught by them, and the charging of Class 1 NICs. A salaried member for the purposes of this legislation is not the same as a “so called” salaried partner in a general partnership. For those members chargeable to Income Tax, their share of the LLP’s profits to be charged to tax is cal...”
HMRC guidance
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