Employment Allowance: further guidance for employers

'Claiming Employment Allowance: further employer guidance' and 'Connected companies and Employment Allowance: further guidance for employers and their agents' have been updated with current dates and rates.

The 'Claiming Employment Allowance: further employer guidance' has been updated under section 'Change of software provider' when you need to claim Employment Allowance.

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.

The 'Eligibility for Employment Allowance: further employer guidance' has been updated to include early years childcare providers.

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.

Full Employment Allowance is £5,000 as of 6 April 2022.

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.

The guidance about connected companies and Employment Allowance has been updated to include details about sole traders and partnerships.

Changes to the amount of Employment Allowance from 6 April 2020.

Updated technical guidance has been added for employers and their agents.

Reference to the 2016 to 2017 onwards rate of Employment allowance added to Employment Allowance for Employers of Care and Support Workers: further employer guidance.

Changes to the amount of Employment Allowance from 6 April 2016

First published.