These arrangements underpin the employer guidance made available on 6 February 2014.
Additional guidance to help employers to determine their eligibility for the Employment Allowance has also been made available.
The employer guidance on claiming the Employment Allowance has also been updated regarding where a business has one PAYE scheme, but runs more than one payroll.
Detailed technical guidance to help employers and their agents determine if their businesses/charities are connected for the purposes of claiming the Employment Allowance has also been published.
The arrangements are available on the GOV.UK website: National Insurance Contributions Bill on the GOV.UK website
The Employment Allowance Guidance can be accessed using the following link: Employment Allowance: up to £2,000 off your Class 1 NICs on the GOV.UK website
National Insurance Contributions Employment Allowance
12 May 2014
HMRC has updated the further guidance on eligibility for the Employment Allowance for Independent Pharmacies and their ability to claim the Employment allowance.
Guidance states:
Independent pharmacies conducting a business, including over the counter sales as well as dispensing NHS prescriptions, are entitled to claim the Employment Allowance.
Follow the link below for full details.
National Insurance Contributions (NICs) Employment Allowance
CIPP webcast on the NICs Employment Allowance
15 May 2014
The Policy team has produced a short 10 minute webcast to provide an overview of the National Insurance contributions Employment Allowance which came into effect on 6 April 2014.
As a reference we have also produced a short fact sheet and a Q & A which can be downloaded through the news link below.
CIPP webcast on the NICs Employment Allowance
Remember to update your CPD record!
NICs Employment Allowance Q & A
2 June 2014
CIPP Policy News Journal
08/04/2015, Page 219 of 521
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