Policy paper

Employment allowance: Budget 2018 brief

The Budget has announced that the Employment Allowance will be targeted in future.



From 2020-21, the government will limit access to the Employment Allowance to businesses and charities with an employer National Insurance contributions (NICs) bill below £100,000. Around 93% of employers claiming the EA will continue to be eligible, with many paying no employer NICs at all.

This document sets out further detail on the change announced at the Budget.

Published 29 October 2018