From April 2014 virtually every business, charity and community amateur sports club (CASC) will be entitled to an annual “employment allowance” of up to £2000 to reduce their liability for Class 1 Employer NICs.
There are some excluded employers, however, and some examples are given below:
Those who employ personal, household or domestic staff such as nannies;
Are a public authority including local and parish councils;
Carry out functions wholly or mainly or a public nature: