Employment Allowance
Check if you can claim for previous years
You can claim Employment Allowance for the previous 4 tax years if you바카라 사이트檙e a business or charity (including community amateur sports clubs).听
To claim, your employers바카라 사이트� Class 1 National Insurance liabilities must have been less than 拢100,000 the previous tax year.
You can also claim if you employ a care or support worker, for example, to care for someone with a mental or physical disability.
Previous rates
Employment Allowance for the previous 4 tax years was:聽聽
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拢5,000 each year between 6 April 2022 and 5 April 2025聽聽
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拢4,000 each year between 6 April 2021 and 5 April 2022
Who cannot claim Employment Allowance
You cannot claim if you바카라 사이트檙e a public body or business doing more than half your work in the public sector (such as local councils and NHS services) - unless you바카라 사이트檙e a charity.
You also cannot claim if your company has just one director and that director is the only employee liable for secondary Class 1 National Insurance.
Employees you cannot include in your claim
Certain employees cannot be included in your claim, such as:
- someone whose earnings are within IR35 바카라 사이트榦ff-payroll working rules바카라 사이트�
- someone you employ for personal, household or domestic work (like a nanny or gardener) - unless they바카라 사이트檙e a care or support worker
If you바카라 사이트檙e part of a group
If you바카라 사이트檙e part of a group of charities or companies (also known as connected companies), the total employers바카라 사이트� Class 1 National Insurance liabilities for the group must have been less than 拢100,000 in the previous tax year.
Only one company in the group can claim the allowance.
If you have more than one payroll
If you have or had more than one employer PAYE reference, the total employers바카라 사이트� Class 1 National Insurance liabilities for your combined payrolls must have been less than 拢100,000 in the previous tax year.
You can only claim Employment Allowance against one of the payrolls.
If you made off-payroll payments
Payments to off-payroll workers (for example, contractors) are known as 바카라 사이트榙eemed payments바카라 사이트�. Do not include employers바카라 사이트� Class 1 National Insurance liabilities on deemed payments in your calculations. They do not count towards the 拢100,000 threshold.
Check if de minimis state aid limits apply to your business
For some businesses, Employment Allowance counts as 바카라 사이트榙e minimis state aid바카라 사이트� (financial support from the government). There바카라 사이트檚 a limit to how much de minimis state aid these businesses can get over a 3-year period. If they exceed the limit, they cannot claim Employment Allowance.
De minimis state aid limits are likely to apply to your business if both of the following are true:
- your business is located in Northern Ireland
- your business makes or sells goods or wholesale electricity
If de minimis state aid limits apply to your business, you must:
- work out how much state aid you received in total
- check that you were below the limit
You must do this even if your business does not make a profit.
Check you바카라 사이트檙e below the de minimis state aid limit
The limit depends on your business sector. It바카라 사이트檚 worked out in euros.
| Sector | De minimis state aid limit over 3 years |
|---|---|
| Agriculture products바카라 사이트� | 20,000 euros |
| Fisheries and aquaculture바카라 사이트� | 30,000 euros |
| Road freight transport | 100,000 euros |
| 滨苍诲耻蝉迟谤颈补濒바카라 사이트�/辞迟丑别谤 | 200,000 euros |
Work out how much de minimis state aid you바카라 사이트檝e received
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Check if you바카라 사이트檝e received any de minimis state aid - if so, you should have been told in writing.
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Add the total amount you바카라 사이트檝e received for the tax year you바카라 사이트檙e claiming for and the two tax years before this.
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Add this to the full amount of Employment Allowance for the year you바카라 사이트檙e claiming for. You바카라 사이트檒l need to convert this into euros using the exchange rate from 30 March of the previous tax year.
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If the total is below the limit for your sector, you바카라 사이트檙e eligible to make a claim.
If you바카라 사이트檙e a connected company, the total de minimis state aid for all of the companies in the group must be below the state aid limit for your sector.
The rules are different if your business covers more than one sector.