New rules for employment allowance

October 16, 2019   //   No Comments

Currently most employers are entitled to a deduction from their Class 1 NI bill of £3,000. From April 2020 this could change, with the impact affecting all employees as follows:

  • If your Class 1 NI in 2019 exceeded £100,000, you will not be entitled.
  • There is no automatic qualification and this will need to be claimed each tax year by the submission of an eligibility declaration.
  • If you share resources such as premises or staff with another employer, you will be required to reassess your eligibility for employee allowance.

Further information can be found here.

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