This allows employers and charities to claim back up to £3,000 every tax year from their employers’ Class 1 National Insurance (NIC).
This means that if you pay less than £3,000 in a tax year, you won’t need to pay any Class 1 NIC.
You can only claim Employment Allowance for one PAYE scheme.
The comprehensive A-Z guide for payroll professionals
Learn about the key terms and concepts that will help you to manage the complexities of payroll systems effectively, and to confidently meet compliance requirements.