Consultation: Zero-rate secondary Class 1 contributions for veterans

Published on: 11 January 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has launched a consultation on draft clauses that will enable employers to apply a zero-rate of secondary Class 1 Employer National Insurance contributions (NICs) on the earnings of veterans during the first year of their civilian employment. The consultation closes at 11:45 pm on 8 March 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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