If you've read the guidance on the Regional Employer National Insurance contributions (NICs) Holiday for New Businesses and have decided that your business is eligible, this guide will help you with the next step - making your application.
On this page:
Before applying for the NICs holiday, you must already have registered as an employer with HM Revenue & Customs (HMRC). Once you've registered with them, HMRC will send you unique PAYE and Accounts Office references that you'll need to quote on the application form.
If you've not already registered, you can do this online now or by calling HMRC's New Employer Helpline.
The NICs holiday application form must be completed by one of the following:
Applications completed by agents/accountants on behalf of their clients will only be accepted where HMRC holds a valid form 64-8.
How to get authorisation to act on a client’s behalf
Almost all eligible businesses can complete HMRC's online application form. There's a link to it at the end of this guide.
However if any of the following applies to your business you'll need to complete a paper application form, as HMRC will need more information before deciding if your business is eligible for the NICs holiday:
If either of the last two conditions above apply to your business, you should also read HMRC's guide for businesses already receiving State Aid.
Employer NICs holiday: businesses already receiving State Aid
Get a paper application form from HMRC's New Employer Helpline
Before starting to complete the online application form, you should make sure that you have the following information to hand:
If you qualify HMRC will send you an email to confirm that you can begin to operate the NICs holiday. This confirmation will also let you know the maximum amount of de minimis State Aid you can receive under the scheme and the fiscal year(s) the aid relates to.
If your business is in one of the special sectors mentioned earlier in this guide, HMRC will also provide you with additional information to ensure that you can comply with the record keeping requirements under the State Aid Regulations.
You must retain the confirmation email for three financial years. You will need it if you apply for any other form of State Aid during that time.
As mentioned in 'Using the correct form' above, most employers can complete their application for the holiday online. If you are eligible to do so, follow the link below.
