Employment Allowance: further guidance for employers
Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.
Documents
Details
This guidance will help you find answers to further questions you might have about the Employment Allowance.
You should read the guide Employment Allowance first.
Updates to this page
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The 'Claiming Employment Allowance: further employer guidance', 'Employers of care and support workers and Employment Allowance: further employer guidance' and 'Eligibility for Employment Allowance: further employer guidance' has been updated with new rates for tax year 2025.
Update history
2026-05-14 16:02
The ‘Claiming Employment Allowance: further employer guidance’ has been updated under section ‘Change of software provider’ when you need to claim Employment Allowance.
2025-04-06 00:30
The ‘Claiming Employment Allowance: further employer guidance’, ‘Employers of care and support workers and Employment Allowance: further employer guidance’ and ‘Eligibility for Employment Allowance: further employer guidance’ has been updated with new rates for tax year 2025.
2025-03-20 08:52
The ‘Eligibility for Employment Allowance: further employer guidance’ has been updated to include early years childcare providers.
2025-01-31 12:03
The guidance about single-director companies and Employment Allowance has been updated. Limited companies cannot claim Employment Allowance if they have just one director and that director is the only employee liable for secondary Class 1 National Insurance. References to this change happening in April 2016 have been removed. References to the 2016 to 2017 tax year have also been removed.
2023-02-15 10:27
Full Employment Allowance is £5,000 as of 6 April 2022.
2022-04-14 11:11
The Employers of care and support workers and Employment Allowance: further employer guidance has been updated with new rates for tax year 2022. Rates from 2015 have been removed.