3Increase of employment allowance and removal of £100,000 threshold etc

section 3 1 + (1)The National Insurance Contributions Act 2014 is amended as follows.

section 3 2 + (2)In section 1(2)(a) (the amount of the employment allowance), for “£5,000” substitute “£10,500”.

section 3 3 + (3)In section 2 (exceptions), omit—

section 3 3 a + (a)subsections (4B) to (4G) (secondary Class 1 liability limit of £100,000 or more and receipt of de minimis state aid), and

section 3 3 b + (b)the italic heading preceding those subsections.

section 3 4 + (4)The amendments made by this section come into force on 6 April 2025.