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The main purpose of the National Insurance Contributions Bill 2013-14 is to implement the new Employment Allowance – which allows businesses to claim up to £2,000 from their annual payment of NICs. The Bill also contains a number of miscellaneous measures announced in Budget 2013 relating to the scope of NICs. The Bill received a Second Reading in the Commons on 4 November 2013 and was considered in Public Bill Committee in 4 sittings over two days: 19 & 21 November 2013. Oral evidence was taken at the first two sittings. The Bill was agreed unamended. The Opposition did not move any amendments, and there were no divisions. In the Autumn Statement on 5 December the Chancellor announced that from April 2015 employers will not be required to pay employer Class 1 NICs in respect of the wages they pay to employees under the age of 21 up to the equivalent of the upper earnings limit. Provision for this new relief was added to the Bill at its Report stage.

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