There is a new scheme relating to the Regional Employer National Insurance contributions (NICs) Holiday for New Businesses. Under this scheme, for a limited period and subject to meeting certain conditions, new businesses may qualify for a deduction of up to £5,000 from the employer NICs that would normally be due - for each of the first ten employees they take on.
The NICs holiday is voluntary - you do not have to take advantage of the scheme. If you decide not to apply or you do not meet the qualifying conditions, you must simply calculate Class 1 employer NICs in the normal way and pay them to HM Revenue & Customs with your monthly/quarterly payment.
This scheme is open to sole traders, small businesses, charities and social enterprises.
Go online for more information.