HMRC has published new guidance on claiming relief from employer Class 1 NICs for employees in a freeport tax site. The new guidance sets out the basics: who can claim the relief, how much and for how long, together with worked examples.
Employers who have a business premises in a freeport tax site can claim the relief for all new employees for 36 months from the start of their employment, provided all employees:
spend 60% of their working time in the freeport tax site, unless adjustments have been made to an employee’s working arrangement to accommodate disability, pregnancy or maternity;
are new employees from 6 April 2022, and before 6 April 2026, within the first 36 months of their employment; and
have not been employed by the current employer or a connected employer in the previous 24 months.
Employers will need to pay secondary Class 1 contributions for employees who earn more than the freeport upper secondary threshold of £25,000 per year.
HMRC has published new guidance on claiming relief from employer Class 1 NICs for employees in a freeport tax site. The new guidance sets out the basics: who can claim the relief, how much and for how long, together with worked examples.
Employers who have a business premises in a freeport tax site can claim the relief for all new employees for 36 months from the start of their employment, provided all employees:
spend 60% of their working time in the freeport tax site, unless adjustments have been made to an employee’s working arrangement to accommodate disability, pregnancy or maternity;
are new employees from 6 April 2022, and before 6 April 2026, within the first 36 months of their employment; and
have not been employed by the current employer or a connected employer in the previous 24 months.
Employers will need to pay secondary Class 1 contributions for employees who earn more than the freeport upper secondary threshold of £25,000 per year.
