Enterprises in financial difficulties

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Enterprises that are considered to be in financial difficulties must generally apply the highest rate (14.1%) in all zones. However, enterprises in financial difficulties can still receive de minimis aid in the form of an annual tax-free amount.

Enterprises in financial difficulties are defined in the ESA's guidelines concerning state aid to enterprises in difficulties. If you are wondering what conditions must be met in order for an enterprise to be considered to be in financial difficulties in accordance with the abovementioned regulation, you will find more information about this in Directorate of Taxes’ report on employer’s National Insurance contributions to the National Insurance scheme.

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