Freeports: Staff
(asked on 6th February 2023) - View Source
Question to the Department for Levelling Up, Housing & Communities:
To ask His Majesty's Government how many employees at freeports in the UK are excluded from employer National Instance contributions under the Freeport Upper Secondary Threshold.
Answered by
Baroness Scott of Bybrook
Parliamentary Under Secretary of State (Department for Levelling Up, Housing and Communities)
This question was answered on 20th February 2023
There is a zero rate of secondary Class 1 national Insurance contributions on the earnings of new employees who spend 60% or more of their working time within Freeport tax sites. This rate can be applied on the earnings of all new hires up to £25,000 per annum from April 2022 and for 36 months per employee.