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.
Published 24 January 2020