There were a number of employment-related measures, although, as Amanda Flint explains, none of the potentially beneficial ones take effect before next year.
An employer reading the Budget headlines might be forgiven for nice warm feelings but are they really the first signs of spring or simply a short-lived sunny spell in a long winter? In addition to the expected provisions on the statutory residence test and the changes to pension tax relief there were a number of employment-related provisions described below.
‘Employment allowance’: NICs £2 000 relief
As from April 2014 an employer’s class 1 secondary NICs allowance of £2 000 per year will be available to all businesses and charities. There will be a period where ‘government will engage with stakeholders’ (presumably seeking views but...
