08 April 2025
Employment allowance reduces employers National Insurance (NI) liability by up to £10,500 from 6 April 2025.
Eligible employers can claim the allowance against Class 1 NI liability until the £10,500 limit has been claimed or until the end of the tax year, whichever comes first.
From April 2025 the £100,000 eligibility cap is being removed, therefore, employers with Class 1 NI liability greater than £100,000 in the previous tax year, could now be eligible for the employment allowance, providing they meet the other eligibility criteria.
You can check if you’re eligible on gov.uk, and also find guidance on connected companies.
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