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.
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Linked documents
- Policy Paper Employment Allowance: excluded persons regulations 2020
- Guidance Guidance note
▤ Verbatim text from source document
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.