{
  "url": "https://openlegislation.uk/draft-employment-allowance-excluded-companies-regulations-2016/regulation-2",
  "json_url": "https://openlegislation.uk/draft-employment-allowance-excluded-companies-regulations-2016/regulation-2.json",
  "legislation": "ukdsi/2016/9780111143032",
  "legislation_title": "The Employment Allowance (Excluded Companies) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-employment-allowance-excluded-companies-regulations-2016",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment to the National Insurance Contributions Act 2014",
  "text": "In section 2 of the National Insurance Contributions Act 2014 (exceptions), after subsection (4) insert—\n“Excluded companies\n(4A) A body corporate (“C”) cannot qualify for an employment allowance for a tax year if—\n(a) all the payments of earnings in relation to which C is the secondary contributor in that year are paid to, or for the benefit of, the same employed earner, and\n(b) when each of those payments is made, that employed earner is a director of C.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111143032/regulation/2",
    "retrieved_at": "2026-10-30T15:08:39.240402+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}