As of the 6th April 2016 the employment allowance has increased to £3,000 per year. The eligibility parameters have also been updated which could lead to employers no longer being eligible to claim.
You cannot claim if:
- you’re the director and only paid employee in your company
- you employ someone for personal, household or domestic work (eg a nanny) – unless they’re a care or support worker
- you’re a public body or business doing more than half your work in the public sector (eg local councils or NHS services) – unless you’re a charity
- you’re a service company with only deemed payments of employment income under ‘IR35 rules’