Dealing with HMRC – policy paper

National Insurance contributions: employment allowance extension to personal carers

This Tax Information and Impact Note is about extending the employment allowance relief to individuals who employ personal carers.

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The measure will extend the employment allowance relief to individuals who employ care and support workers. Employers will be entitled to deduct up to £2,000 per annum from their liability to pay secondary Class 1 (‘employer’) National Insurance contributions.