http://www.legislation.gov.uk/uksi/2020/218/introduction/made

The Employment Allowance (Excluded Persons) Regulations 2020

en

King's Printer of Acts of Parliament

2020-03-05

SOCIAL SECURITY

These Regulations amend the National Insurance Contributions Act 2014 (c. 7) (“the Act”). Section 1 of the Act allows a secondary contributor to claim an employment allowance towards their liability to pay secondary Class 1 National Insurance contributions. Section 2 of the Act contains exceptions and in particular provides that certain persons are not able to qualify for an employment allowance.