Employment Allowance

It was announced in the Autumn Budget 2018 that access to the Employment Allowance will be restricted to smaller employers.

From April 2020 your employer National Insurance Contributions (NICs) bill has to be below £100,000 in the previous tax year to be eligible to claim back Class 1 NICs of up to £3,000 each year.

In addition, you still cannot claim the Employment Allowance if you:

• Personally employ someone for domestic work (i.e. a nanny or gardener)
• Provide services in the public sector
• Provide services (i.e. IT contracting) to a public sector body