NIM01550 - Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: zero-rate of secondary Class 1 NICs for employees under the age of 21, apprentices under the age of 25 and Armed Forces Veterans

Where:

• the zero-rate rate of secondary Class 1 NICs for employees under the age of 21 (see NIM01295) applies,
• the zero-rate rate of secondary Class 1 NICs for apprentices under the age of 25 (see NIM01305) applies, or
• the zero-rate of secondary Class 1 NICs for Veterans (see NIM01400) applies

then employers should claim that relief instead of the zero-rate of secondary NICs for Freeport or Investment Zone employees.