»Ê¹ÚÌåÓýapp

This relief provides a zero-rate of secondary Class 1 National Insurance contributions (NICs) on the earnings of a qualifying veteran for 12 consecutive months from the first day of their first civilian employment after leaving the regular armed forces. This zero-rate can be applied up to the (new) Veteran’s Upper Secondary Threshold (VUST).

Employers will only be able to claim this relief on the earnings of qualifying veterans. A person qualifies as a veteran if they have served at least one day in the regular armed forces, this includes anyone who has completed at least one day of basic training. 

»Ê¹ÚÌåÓýapp relief is available to all employers of veterans regardless of when the veteran left the regular armed forces, providing they have not previously been employed in a civilian capacity.

This relief is available from April 21, however from April 21 to March 22, employers will need to pay the associated Secondary Class 1 NICs as normal and then claim it back retrospectively from April 22 onwards, through a manual claims process.

From April 22 onwards, employers will be able to apply the relief in real time through RTI.