2020 No. 273

Social Security

The Employment Allowance (Increase of Maximum Amount) Regulations 2020

Approved by both Houses of Parliament

Made

11th March 2020

Laid before Parliament

12th March 2020

Coming into force

6th April 2020

The Treasury make these Regulations in exercise of the power conferred by section 5(1)(a) of the National Insurance Contributions Act 2014( 1 ).

Citation and commencement

1. These Regulations may be cited as the Employment Allowance (Increase of Maximum Amount) Regulations 2020 and come into force on 6th April 2020.

Amendment to the National Insurance Contributions Act 2014

2. In section 1(2)(a)( 2 ) of the National Insurance Contributions Act 2014 (employment allowance for national insurance contributions), for “£3,000” substitute “£4,000”.

Maggie Throup

Iain Stewart

Two of the Lords Commissioners of Her Majesty’s Treasury

11th March 2020

( 1 )

2014 c.7 .

( 2 )

The figure in section 1(2)(a) was substituted by S.I. 2016/63 .

1. Citation and commencement

2. Amendment to the National Insurance Contributions Act 2014

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Employment Allowance (Increase of Maximum Amount) Regulations 2020 (2020/273)

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