Reforms to Employment Allowance rules

From April 2020 the Employment Allowance rules will be revised, HM Treasury has announced. Under the rules employers that pay Class 1 secondary NI contributions can claim a £3,000 Employment Allowance to offset against their contributions. From 6 April 2020 the requirement for employers to provide information about other grants and subsidies they have received will be removed. Employers will also have to claim the allowance every year as this will be no longer be carried forward. The Allowance will also no longer be available to employers who have secondary Class 1 NIC liabilities of £100,000 or more.

Read more about the reforms