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Guidance

Employment Allowance: further guidance for employers

Guidance on eligibility, how to claim, connected companies, charities, care and support workers and single-director companies.

Updates to this page

From:
HM Revenue & Customs
Published:
6 February 2014
Last updated:
28 May 2026
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  1. 'Claiming Employment Allowance: further employer guidance' and 'Connected companies and Employment Allowance: further guidance for employers and their agents' have been updated with current dates and rates.

  2. The 'Claiming Employment Allowance: further employer guidance' has been updated under section 'Change of software provider' when you need to claim Employment Allowance.

  3. The 'Claiming Employment Allowance: further employer guidance', 'Employers of care and support workers and Employment Allowance: further employer guidance' and 'Eligibility for Employment Allowance: further employer guidance' has been updated with new rates for tax year 2025.

  4. The 'Eligibility for Employment Allowance: further employer guidance' has been updated to include early years childcare providers.

  5. The guidance about single-director companies and Employment Allowance has been updated. Limited companies cannot claim Employment Allowance if they have just one director and that director is the only employee liable for secondary Class 1 National Insurance. References to this change happening in April 2016 have been removed. References to the 2016 to 2017 tax year have also been removed.

  6. Full Employment Allowance is £5,000 as of 6 April 2022.

  7. The Employers of care and support workers and Employment Allowance: further employer guidance has been updated with new rates for tax year 2022. Rates from 2015 have been removed.

  8. The guidance about connected companies and Employment Allowance has been updated to include details about sole traders and partnerships.

  9. Changes to the amount of Employment Allowance from 6 April 2020.

  10. Updated technical guidance has been added for employers and their agents.

  11. Reference to the 2016 to 2017 onwards rate of Employment allowance added to Employment Allowance for Employers of Care and Support Workers: further employer guidance.

  12. Changes to the amount of Employment Allowance from 6 April 2016

  13. First published.

Documents

Single-director companies and Employment Allowance: further guidance

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Claiming Employment Allowance: further employer guidance

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Eligibility for Employment Allowance: further employer guidance

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Connected companies and Employment Allowance: further guidance for employers and their agents

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Connected charities and Employment Allowance: further guidance for employers and their agents

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Employers of care and support workers and Employment Allowance: further employer guidance

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Details

This guidance will help you find answers to further questions you might have about the Employment Allowance.

You should read the guide Employment Allowance first.

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