In April 2021, the government introduced the National Insurance holiday for employers of veterans. This relief allows employers who hire former members of the UK regular armed forces, during the first year of their civilian employment, to apply a zero-rate of secondary National Insurance contributions for up to 12 months.
From 6 April 2022, employers can claim this relief retrospectively for the period April 2021 to April 2022, and through Real Time Information submissions going forward.
Guidance on claiming National Insurance relief explains the qualifying rules and claims process for both 2021-22 and 2022-23 tax years. Employers are recommended to study this guidance to see if they are eligible to claim the relief.
