Employment Allowance: Who can’t claim the Employment Allowance?
National Insurance Contributions Act 2014 - Section 2, subsections (1) to (9).
The Employment Allowance (Excluded Companies) Regulations 2016
A secondary contributor (ie:- an employer) must incur secondary class 1 NICs liabilities during a tax year before they have a valid claim to the Employment Allowance for that year.
In addition, there are some circumstances where a secondary class 1 NICs liability may arise, but the claimant will still not qualify to receive the Employment Allowance. These are stipulated as “exceptions” within section 2 of the National Insurance Act 2014 and are each explained in detail at pages NIM06525 to NIM06560.