Employment Allowance
Who can claim the Employment Allowance, how to claim it through the EPS, and the traps that void a claim.
16 articles
Employment Allowance and CIS: a builder's guide
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 NIC reductions explained
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.
How to reclaim the Employment Allowance
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.
Employment Allowance for a limited company
Can a limited company claim the £10,500 Employment Allowance? The single-director rule, the two-employee test, connected companies and how to claim.
Employment Allowance: a guide for UK charities
How UK charities claim the £10,500 Employment Allowance, the connected-charities rule, public sector limits and how to claim through payroll.
De minimis state aid and Employment Allowance
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.
How to claim Employment Allowance on your EPS
A step-by-step guide to claiming the Employment Allowance through the Employer Payment Summary, EPS deadlines, renewing each year, and stopping a claim.
Connected companies and the Employment Allowance
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?
Can a sole trader claim Employment Allowance? Yes, if they employ staff and pay employer National Insurance. The rules, limits and savings explained.
Employment Allowance and HMRC: a claiming guide
How HMRC runs Employment Allowance: eligibility, the EPS claim, what happens after you claim, refunds of unused allowance and backdating rules.
How Employment Allowance changed on 6 April 2025
Employment Allowance changes explained: the £10,500 amount, the removed £100,000 cap and what UK employers should check before the next payrun.
How to Claim Employment Allowance: Step by Step
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.
Employers' Allowance: How the Relief Works
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.
Employment Allowance Eligibility: The Full Rules
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 Is Employment Allowance and How Does It Work?
What Employment Allowance is, the National Insurance it reduces, how the £10,500 is applied through payroll, who qualifies, and the rules employers misread.
Employment Allowance: Rates, Limits and Eligibility
The Employment Allowance figures in full: the £10,500 limit, eligibility rules, single-director and connected-company exclusions, and worked NI savings.