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HMRC internal manual

National Insurance Manual

Employment Allowance: Who can claim the Employment Allowance?

National Insurance Contributions Act 2014 - Section 1, subsection (1).

The Employment Allowance (Care and Support Workers) Regulations 2015.

The Employment Allowance can be claimed by most employers who pay secondary Class 1 NICs on their employees. This includes:

  • businesses (includes self- employed persons, companies and partnerships who have employees)
  • charities (includes private businesses that have charitable status such as schools, academies, further education colleges and universities)
  • Community Amateur Sports Clubs
  • (from 6 April 2015 onwards) anyone employing a Care or Support Worker either for themself or for another person. Qualifying conditions apply - see NIM6520
  • franchises - however if a franchise holder controls more than one of the same type of franchise (for example, they all trade under the same trade name) then the Employment Allowance can only be claimed once for all of those franchises combined.