NIM06515 - Employment Allowance: Special conditions for certain employers claiming the Employment Allowance

Section 1(1) and Section 3 of the National Insurance Contributions Act 2014 (NICA 2014)

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

Special conditions exist for certain types of employers wishing to claim the Employment Allowance. These conditions cover:

• the “connected persons rules,” which cover both companies and charities that have a connection with another company (or charity) - see NIM06590 to NIM06620
• employers with multiple PAYE schemes - see NIM06630
• care or support workers - see NIM06520