NIM06535 - Employment Allowance: Who can바카라 사이트™t claim the Employment Allowance? Domestic employment
Section 2 (3) of the National Insurance Contributions Act 2014 (NIC 2014)
Secondary Class 1 NICs liabilities arising from the employment of a person who is (wholly or partly) employed for purposes connected with another person바카라 사이트™s personal, family or household affairs (for example, nanny, au pair, chauffeur, gardener) are 바카라 사이트śexcluded liabilities바카라 사이트ť against which the Employment Allowance cannot be claimed.
However, see also NIM06520 about the employment of care and support workers.