Now that I can access the relevant forms I am getting on with my Er's NIC Holiday claim.
I would just like to check one thing though, An employer is able to claim Er's NIC holiday for the first 10 employees, is this the first 10 regardless of whether the employees earn enough for the employer to pay national insurance on because on the one I am completing they have taken on a few who have not been paid enough for ers nic to be paid.
Does the NIC Holiday last for 12 months after the company start date (with employees in that period)?
Or does it run for 12 months on each employee regardless of their start date as long as it's before the NIC Holiday ends this year? So say I've already claimed back Employers NIC on an employee for 12 months and a new employee starts after this can we claim back on them too for 12 months?
The NIC holiday runs for twelve months for each employee (subject to the closing date of 5 Sept 2013) but these employees need to have joined in the first year of the business. If you've already claimed a NIC holiday for an employee for twelve months, you're now outside of the first year of the business and so the new employee wouldn't qualify for the NIC holiday.
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Pearce & Co - Chartered Accountant and Chartered Tax Adviser
