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It is a grant and covers employers NI and minimum auto enrolment pension contributions too. Employees tax and NI deducted as normal.I’ve just digested the small print on the Gov website. It is indeed taxable, along with NI. The employer however has the option to pay more if they so choose. What I cant fathom out is this a ‘grant’ the govt are paying out and what is repayable by the company/employer and at what rate?