When you put it like that, its hard to have any sympathy with Bradford.

In a nut shell, if you agree to pay someone 20k a year salary it would cost that company an extra 2400 quid so the real cost is 22400k the deductions made from the employees wage plus the additional NIC is paid to HMRC. Hope this clarifies it.

Thats exactly what I meant. If a club/company employ somebody its not just the agreed wage they pay. The company pays the employee's wage and the employers NI contribution on top. (A Percentage of what they are paying the employee)

Therefore if maximum cap is £137,500 a month, a club will pay this amount and also £18,975 in NI based on 13.8% national insurance.

Don't want to get too techy here, just curious, but presumably there may be Employer pension contributions to add on as well? If there is would these and employers NI cont not be covered within the salary cap?

There is a document on the RFL's website that details which monies contribute towards the salary cap, and those that are exempt. Someone else can decipher it.

The payments may be exempt from the cap but in this context they are a liability that the current Bulls Company should be meeting, along with medical/accident insurance etc