Policy paper

Zero-rate of secondary National Insurance contributions for Freeport employees

This tax Information and impact note is about Class 1 National Insurance contributions relief for eligible employers and employees working in a Freeport tax site.

• From: HM Revenue & Customs
• Published: 12 May 2021

Documents

Zero-rate of secondary NICs for Freeport employees

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Details

This measure will introduce a secondary Class 1 National Insurance contributions relief for eligible employers on the earnings of eligible employees working in a Freeport tax site.

Published 12 May 2021