National Insurance Manual

NIM06540 - Employment Allowance: Who can바카라 사이트檛 claim the Employment Allowance? Workers supplied by service companies

Section 2(4) of the National Insurance Contributions Act 2014 (NICA 2014)

Secondary Class 1 NICs liabilities incurred by virtue of regulations made under section 4A of the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings of workers supplied by service companies, etc) are 바카라 사이트渆xcluded liabilities바카라 사이트� against which the Employment Allowance cannot be claimed.

Personal service companies and managed service companies receiving payment of fees for contract work rather than a wage or salary, have restricted eligibility for the Employment Allowance. Service companies can only claim the allowance on payments of earnings that give rise to an employer Class 1 NICs liability. Their allowance cannot be claimed against deemed payments of employment income (IR35 situations).