You may be able to save up to £50,000

Regional employer NICs holiday for new businesses

The Regional Employer National Insurance contributions (NICs) holiday is available to new businesses for a limited period and subject to meeting certain conditions. New businesses may be able to qualify for a reduction of up to £5,000 of the employer NICs that would normally be due - for each of the first ten employees they take on. This means a potential aid to business of up to £50,000.

This page contains everything you need to help you decide if you are eligible to apply and what you should do next.

Guidance available to support employers

Tools to help you

The tools available in this section are also available from the appropriate guide available to support employers. They are listed here as quick links for those revisiting this page and wishing to access the tools directly.

  • Region checker - One of the key things you need to decide before you apply for the NICs holiday is whether your business is located in a qualifying region. You can find a list of the local authority areas which are in qualifying regions and a postcode tool to help you check which local authority area your business is located in on the HMRC website. Check your business is in a qualifying region on the HMRC website.
  • Online recording tool - Once your application has been accepted, you'll need to calculate and record the employer NICs that you are eligible to withhold under this scheme. The Employer NICs Holiday Recording Tool on the HMRC website can help you to do this. Download the Employer NICs Holiday Recording Tool from the HMRC website (PDF, 111K).

Technical and policy documents for accountants and payroll advisers

If you're an employer and want to know more about these subjects, find out who can apply for employer NICs holidays on the HMRC website. This will direct you to the specialist guides where necessary.

In addition to the guidance available from this page there are more detailed documents in the HMRC Library. These cover the more unusual situations such as businesses HMRC may not consider to be new and some anomalies for business who already receive support in the form of State Aid.

Payroll advisers and professional representatives may find this guidance useful to supplement the basic guides. You can browse the HMRC Library on the HMRC website.