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The NICs Employment Allowance is available for businesses, charities and Community Amateur Sports Clubs to offset against their employer Class 1 NICs liability.

The value of the Employment Allowance is a maximum of 拢3,000 for tax years 2016 to 2017, to 2019 to 2020 .拢4,000 for tax years 2020 to 2021聽and 2021 to 2022, increasing to 拢5,000 for tax years 2022 to 2023, to 2024 to 2025. From 2025 to 2026 onwards, the maximum is 拢10,500.

From 6 April 2020 eligibility rules for claiming the Employment Allowance changed.听 Further information on eligibility from 6 April 2020 to 5 April 2025 is available at 伊人直播 see Changes to Employment Allowance.听

It is for employers to determine their eligibility for the allowance: there on some restrictions. Further information on eligibility from 6 April 2025 is available at 伊人直播 see claim Employment Allowance.