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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Notices of decision: Wording of decisions - Regional employer National Insurance contributions holiday: Entitlement - General


DANSP25950 explains that decisions can be issued about whether a person, or a number of persons in partnership (‘P’) is or was entitled to make a deduction under section 8 of the National Insurance Contributions Act 2011 (the Act) and, if so, the amount that P is or was entitled to deduct.

Restrict any decision to the employees and the holiday periods in respect of those employees that the dispute is about.

Persons named in a decision

P can only take advantage of the regional employer NIC holiday (NIC holiday), if they are entitled to make deductions from the Class 1 NICs payments they make to HMRC after the end of each tax month or quarter. It is not available to employees. Employees are unaffected by such decisions so they should not be named in any decision.

Where P is entitled to the NIC holiday but the dispute is about the amount of the entitlement, enclose a schedule to show what amounts P was entitled to deduct in respect of each employee with the notice of decision. See below for detail that should be included in the schedule. Do not include on the schedule employees in respect of which the NIC holiday scheme has been operated correctly.

Period covered by a decision

Where there is no entitlement to the NIC holiday for any period do not show a period in the decision. This is illustrated in example 1 at DANSP40900.


  • the decision is in respect of P’s NIC holiday entitlement,
  • and P is entitled to make NIC holiday deductions in respect of employees,
  • but the dispute is about the amount P can deduct,

do not include a period in the decision but refer to a schedule which sets out in respect of each employee

  • full names
  • NI number and/or staff/works number
  • start of holiday period
  • end of holiday period (if this has not expired show the last date earnings were paid to the employee in respect of which P considers they are entitled to the NIC holiday which HMRC is aware of)
  • the amount of Class 1 secondary NICs due
  • the deductions you consider P was or is entitled to make
  • summary of totals for all employees.

The wording of the decision is illustrated in example 2 at DANSP40900.

Example of wording

See DANSP40900 for examples.