National Insurance - £2,000 employment allowance
The Government will introduce an allowance of £2,000 per year for all businesses and charities to be offset against their employer Class 1 NIC liability from April 2014. The allowance will be claimed as part of the normal payroll process through Real Time Information (RTI).
The Government proposes to introduce legislation on this issue later in the year.
Internet link: HMRC key employer Budget announcements