Up to £2,000 allowance available from April 2014
Employers can now claim up to £2,000 a year in employment allowance, reducing the amount they pay in Class 1 National Insurance Contributions (NICs).
Available to most employers, the scheme means employers who usually pay less than £2,000 a year will generally not have to pay any NICs at all.
Businesses or charities that pay Class 1 NICs on employee or directors' earnings can claim the allowance. Some employers are excluded however, such as those who carry out functions mainly or wholly of a public nature (unless they have charitable status).
For businesses and charities that are part of a group or structure, one one company or charity can claim the allowance.
In addition, the allowance can only be claimed against one PAYE scheme.
To claim, you can use your 2014 to 2015 payroll software or HMRC's basic PAYE tools for 2014 to 2015.
Once you have made your claim, HMRC will automatically carry it forward each tax year, so check your circumstances remain the same at the beginning of each year.
For HMRC's guide to employment allowance, visit http://www.hmrc.gov.uk/pensionschemes/pensionflexibility.htm
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