Consultation on draft regulations to exclude limited companies where the director is the sole employee from employment allowance

Close date: 3 January 2016

The Government consults on draft regulations to exclude limited companies where the director is the sole employee from the national insurance contributions employment allowance, with the aim of improving the operation of the employment allowance to meet its objective of supporting employment. The proposed exclusion is likely to come into effect on 6 April 2016.
Consultation document: Technical consultation on the exclusion of certain companies from the national insurance contributions employment allowance