Areas of the library:
  • Employer NICs holiday - an aspect of PAYE

Employer NICs holiday - an aspect of PAYE

This page provides links to publications covering the technical details surrounding this new scheme.

The main guidance for new businesses on this subject can be found by following the link at the bottom of the page.

Technical guidance for new businesses

Employer NICs holiday: checking your business location

Employer NICs holiday: businesses already receiving State Aid

Employer NICs holiday: businesses not considered to be new

Technical Notes

Technical Note (PDF 139K)

Guidance for all new businesses

Employer NICs holiday guidance