Following Royal Assent of the NICs Act 2014, HMRC – having taken account of comments received on the draft Employment Allowance arrangements – has now published the arrangements which set out how employers may claim the Employment Allowance.
These arrangements underpin the employer guidance made available on 6 February 2014.
Additional guidance to help employers to determine their eligibility for the Employment Allowance has also been made available.
The employer guidance on claiming the Employment Allowance has also been updated regarding where a business has one PAYE scheme, but runs more than one payroll.
Detailed technical guidance to help employers and their agents determine if their businesses/charities are connected for the purposes of claiming the Employment Allowance has also been published.
The arrangements are available on the GOV.UK website:
National Insurance Contributions Bill on the GOV.UK website
The Employment Allowance Guidance can be accessed using the following link:
Employment Allowance: up to £2,000 off your Class 1 NICs on the GOV.UK website