Payroll Legislation

What Are The Zero- Rate Secondary Class 1 Contributions for Veterans?

Legislation

What Are The Zero- Rate Secondary Class 1 Contributions for Veterans?

Due Date

6 April 2021

Summary

HMRC have published draft legislation for the introduction of zero-rate secondary class 1 contributions for veterans in their first year of civilian employment.

Employers will be able claim a rebate of the secondary class 1 national insurance contributions for veterans from the 6th April 2021. A new NI category code available from 6th April 2022.

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