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10 Chartered Accountants

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£2,000 national insurance saving coming soon
06 March 2014

Employers are reminded to make sure they do not miss out on a £2,000 cut in their employment costs from 6 April 2014.

The new Employment Allowance will see up to 1.25 million employers – businesses, charities and Community Amateur Sports Clubs – benefit from the annual reduction in their Class 1 secondary national insurance contributions (NICs).

More than 90 per cent of those benefiting will be smaller businesses and around 450,000 firms will be taken out of paying Class 1 secondary NICs altogether.

Employers will be able to indicate that they wish to claim the allowance through standard payroll software or HM Revenue & Customs’ Basic PAYE Tools. They will then need to reduce their Class 1 NICs payment by an amount equivalent to the amount due, up to the £2,000 limit.

For example, if the employer’s Class 1 NICs are £1,200 each month, in April the Employment Allowance used will be £1,200 and in May it will be £800, making £2,000 in total.

There are some exemptions from the scheme, including anyone who employs another person for personal, domestic or household work, such as a nanny, gardener, au pair or care support worker.

Link: Employment Allowance guidance

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