New businesses outside of London, The South East and East of England, can start claiming a holiday from NIC contributions for their first 10 employees, starting from Monday 6th September until 5th September 2013.

It will allow new employers to make a deduction against the amount of Class 1 NICs they pay each month or quarter. The holiday will apply to the first 10 “qualifying employees” taken on by companies that started after 22 June Budget statement and will be limited to £5,000 for each employee.

Further details are available from the HM Revenue & Customs website www.hmrc.gov.uk/paye/intro/nics-holiday/eligibility.htm