{
  "url": "https://openlegislation.uk/employment-allowance-increase-of-maximum-amount-regulations-2022/note",
  "json_url": "https://openlegislation.uk/employment-allowance-increase-of-maximum-amount-regulations-2022/note.json",
  "legislation": "uksi/2022/364",
  "legislation_title": "The Employment Allowance (Increase of Maximum Amount) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/employment-allowance-increase-of-maximum-amount-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the National Insurance Contributions Act 2014 (c. 7) (“the Act”). Persons who incur liabilities to pay secondary Class 1 National Insurance contributions during a tax year are entitled under section 1 of the Act to claim an allowance, known as the “employment allowance”, which they can deduct from their payments in respect of these liabilities. Regulation 2 amends section 1(2)(a) of the Act so as to increase the maximum amount of the employment allowance from £4,000 to £5,000 for the tax year 2022-23 and subsequent years.\nA Tax Information and Impact Note covering this instrument will be published on the website at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/364/note",
    "retrieved_at": "2026-10-28T22:01:52.025107+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."
}