Impact assessment

Employer National Insurance contributions and Employment Allowance changes: impact assessment

HMRC’s initial equality impact assessment of the Employer National Insurance contributions (NICs) and Employment Allowance changes.

Documents

Details

HM Revenue and Customs screens all policy changes for equality impacts on groups sharing protected characteristics, and to identify any appropriate mitigations, as required.

This is in line with our commitments to the Equality Act 2010 and our Public Sector Equality Duty (section 149 of the Equality Act) and our Northern Ireland Equality Scheme commitments to publish our impact assessments.

Updates to this page

Published 3 April 2025

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