Policy paper

Employment Allowance: excluded persons regulations 2020

This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.

Documents

Details

This measure restricts access to the Employment Allowance to only those employers who have incurred a secondary Class 1 National Insurance contributions liability of less than £100,000 in the tax year immediately prior to the year of claim.

Updates to this page

Published 24 January 2020

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