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Employers national insurance holiday

The Treasury Minister announced in the March Tynwald the introduction of a nil rate of secondary Class 1 (Employers) Contributions for relevant sectors in respect of March 2020 remittances, which were due and payable by 19 April 2020.

Eligibility

Employers in relevant sectors.

A new Practice Note (PN 212/20) was issued by the Assessor and a Notice of Relevant Sectors (GC2020/0006) issued by Treasury.

How to access the scheme

Any employer who is within a relevant sector should apply by using form R252 - Application for the Employers Holiday – 2019/20.

More information

More information about this schema is available by visiting the Income Tax Divisions COVID 19 page.