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| | | (8) | In section 10 (Class 1A contributions: benefits in kind etc), at the end, insert— |
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| | | “(11) | The Treasury may by regulations modify the law relating to Class 1A |
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| | | contributions in the case of an employed earner’s employment which is |
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| | | treated as existing by virtue of regulations under section 4AA.”’. |
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| | | Post implementation review |
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| | To move the following Clause:— |
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| | | ‘(1) | Her Majesty’s Revenue and Customs must, after one year, prepare a post |
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| | | implementation review of the employment allowance which the Minister shall lay |
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| | | (2) | The review must consider— |
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| | | (a) | what impact the employment allowance has had on the number of jobs; |
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| | | (b) | what impact the employment allowance has had on wage levels; |
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| | | (c) | overall take-up of the employment allowance; |
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| | | (d) | the geographical spread of businesses, charities and sports clubs taking |
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| | | up the employment allowance; and |
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| | | (e) | the effectiveness of Her Majesty’s Revenue and Customs’ strategy to |
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| | | promote the employment allowance.’. |
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| | | Administrative and compliance costs review |
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| | To move the following Clause:— |
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| | | ‘(1) | Her Majesty’s Revenue and Customs must, after six months of the Act coming |
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| | | into force, prepare a review which the Minister shall lay before Parliament. |
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| | | (2) | The review must consider— |
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| | | (a) | whether there are any administrative or compliance costs associated with |
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| | | the employment allowance being reported by those applying for it; and |
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| | | (b) | whether businesses, charities and sports clubs are having any problems in |
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| | | claiming the employment allowance.’. |
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