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10 Chartered Accountants

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Countdown begins to national insurance cut
07 November 2013

Legislation is on its way that will cut the costs of every business and charity employer by hundreds of pounds next year.

The National Insurance Contributions Bill, which was introduced in the House of Commons on 14 October, will cut national insurance contributions by £2,000 for up to 1.25 million employers.

Around 450,000 businesses – or one third of all employers – will be taken out of paying national insurance contributions altogether.

And more than 90 per cent of the benefit of the new allowance will go to small businesses with fewer than 50 employees.

Charities and Community Amateur Sports Clubs will also be eligible. Up to 35,000 charities with employees are expected to benefit from the Employment Allowance, by around £45 million a year in total.

The government said that as a result of the new allowance, businesses would be able to employ four adults or ten 18 to 20-year-olds full-time on the National Minimum Wage without paying any employer national insurance contributions at all.

For employers to claim the allowance, they will need simply to confirm their eligibility through their regular payroll processes, ensuring that up to £2,000 will be deducted from their employers’ national insurance liability over the course of the year’s PAYE payments.

A new online calculator has been launched to enable employers to see the overall impact of the allowance on their payroll or of taking on an extra employee.

Link: Employment Allowance Calculator

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