The 2012–13 Employer NICs Holiday End of Year Returns (form E92) should be by now posted by HMRC to all employers who have successfully applied for the scheme, or to agents where HMRC have received the appropriate instructions to do so.

Form E92 and supporting forms for each qualifying employee should be submitted by all employers who were entitled to withhold Class 1 NICs under this scheme during the 2012–13 tax year. This includes any employers who operated PAYE in real time. The forms must be returned to HMRC by 19 May 2013.

Any employer who operated PAYE in real time during 2012–13 is not required to submit an Employer Annual Return (P35 & P14s). Instead their final Employer Payment Summary for the year needs to reflect the total amount of employer NICs that the employer was entitled to withhold as shown on form E92 and supporting form(s).

For all other employers, HMRC recommends that form E92 and supporting form(s) be completed at the same time as the Employer Annual Return to avoid any discrepancies.

By way of reminder, the NICs holiday is available to new businesses in certain regions only that start up during the period from 22 June 2010 to 5 September 2013. Northern Ireland is included.

The holiday scheme ends on 5 September 2013 and employer NICs due on earnings paid after this date cannot be withheld, no matter when a business started trading. More information on the scheme is available on the HMRC website.