New rules for employment allowance

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.