HMRC Guidance on the employment allowance
The Employment Allowance of up to £2,000 is available to most employers from 6 April 2014. Employers can reduce the amount of National Insurance contributions (NICs) they pay for their employees by up to £2,000. This is called the 'Employment Allowance'.
Employers generally won't have to pay any employer National Insurance contributions at all if they usually pay less than £2,000 a year.
HMRC has updated the guidance on eligibility for the Employment Allowance.
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