The draft HM Revenue & Customs (HMRC) Employment Allowance arrangements set out how employers may claim the Employment Allowance of up to £2,000 against their secondary Class 1 NICs liability from 6 April 2014. HMRC welcomes comments on the draft arrangements.
The draft NICs regulations introduce a certification scheme for workers on the UK continental shelf where someone other than the secondary contributor discharges the National Insurance liability on their behalf. They also prescribe who the Secondary Contributor is for workers on the UK Continental Shelf who have an offshore employer. The draft regulations also include other changes necessary to deliver the overall offshore intermediaries policy. These draft regulations are intended to come into force from 6 April 2014 and are available for a seven week technical consultation.
These draft arrangements and draft regulations are subject to parliamentary approval of the NICs Bill.
The draft arrangements and regulations are available on the GOV.UK website.