The creation of a NICs Employment Allowance was announced in the 2013 Budget. This is planned to start on 6 April 2014.

The First Reading of the Bill took place on 14 October 2013.

 Businesses, Charities and Community Amateur Sports Clubs can reduce their Employer Class 1 NICs bill by up to £2,000 per year.

 The Employment Allowance is expected to be straightforward to claim, using payroll software.

 Further details on how to claim the Employment Allowance will be available in the New Year.