UK Payroll and NIC holiday help required please!

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Hi

I've got a client who has been granted entitlement to the NiC holiday scheme. He is asking to put a couple of guys on the payroll now even though he won't be using them until January so that they fall in his first ten employees before the scheme expires. They will be classed as bank staff but won't be paid anything until they are actually used in a couple of months. Obviously it enables them to still get NIC holiday for the remaining of the twelve months from current date if added to payroll. Can this be done? Any advice would be appreciated - apologies if I've posted to the wrong place, I'm new to this!
 
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Under this scheme, for a limited period and subject to meeting certain conditions, new businesses may qualify for a deduction of up to £5,000 from the employer NICs that would normally be due - for each of the first ten employees they take on.

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Brad555
 

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