Commentary on Sections Section 1: Employment allowance for national insurance contributions
34.Subsection (1) provides that a person qualifies for an employment allowance in a tax year if they are a secondary contributor in relation to payments of earnings to, or for the benefit of, one or more employed persons and as a result the person incurs liability to pay secondary Class 1 contributions under the SSCBA 1992 or SSCB(NI)A 1992 (or both).
35.Subsection (2) provides that a person's employment allowance for a tax year is £2,000, or if less, an amount equal to the total amount of liabilities incurred by that person which are not excluded liabilities in a tax year.
36.Subsection (3) provides that subsection (1) is subject to sections 2 and 3 and Schedule 1.
37.Subsections (4), (5) and (6) introduce sections 2, 3 and 4 and Schedule 1 to the Act.
38.Subsection (7) provides that references in this Act to the "employment allowance provisions" are to sections 1 to 4 and Schedule 1.
39.Subsection (8) provides that terms used in the employment allowance provisions which are also used in Part 1 of the SSCBA 1992 or SSCB(NI)A 1992 have the same meaning as they have in that Part.