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Who can claim the Employment Allowance, how to claim it through the EPS, and the traps that void a claim.
16 articles
How Employment Allowance and the Construction Industry Scheme interact: who can claim the £10,500 allowance, and how CIS set-off works on the EPS.
Employment Allowance vs targeted NIC reductions: how the £10,500 allowance and zero-rate secondary NIC reliefs differ, and when an employer can use both.
A step-by-step guide to reclaiming the Employment Allowance: backdating up to four years, getting a refund of unused allowance and claiming through payroll.
Can a limited company claim the £10,500 Employment Allowance? The single-director rule, the two-employee test, connected companies and how to claim.
How UK charities claim the £10,500 Employment Allowance, the connected-charities rule, public sector limits and how to claim through payroll.
When Employment Allowance counts as de minimis state aid, the sector ceilings in euros, how to work out the limit, and the Northern Ireland goods rule.
A step-by-step guide to claiming the Employment Allowance through the Employer Payment Summary, EPS deadlines, renewing each year, and stopping a claim.
How the connected companies rule limits the Employment Allowance to one company per group, how HMRC defines control, and which company should claim.
Can a sole trader claim Employment Allowance? Yes, if they employ staff and pay employer National Insurance. The rules, limits and savings explained.
How HMRC runs Employment Allowance: eligibility, the EPS claim, what happens after you claim, refunds of unused allowance and backdating rules.
Employment Allowance changes explained: the £10,500 amount, the removed £100,000 cap and what UK employers should check before the next payrun.
A step-by-step guide to claiming the £10,500 Employment Allowance through payroll software or Basic PAYE Tools, including backdated claims and state aid rules.
What the Employers' Allowance is worth, how it offsets employer National Insurance through payroll, who claims it, and the anti-avoidance rules that police it.
Which UK employers qualify for the £10,500 Employment Allowance, the exclusions that catch out single-director companies, and how connected company rules apply.
What Employment Allowance is, the National Insurance it reduces, how the £10,500 is applied through payroll, who qualifies, and the rules employers misread.
The Employment Allowance figures in full: the £10,500 limit, eligibility rules, single-director and connected-company exclusions, and worked NI savings.