Employment Allowance: Who can’t claim the Employment Allowance? Domestic employment
National Insurance Contributions Act 2014 - Section 2, subsection (3)
Secondary Class 1 NICs liabilities arising from the employment of a person who is (wholly or partly) employed for purposes connected with another person’s personal, family or household affairs (eg:- nanny, au pair, chauffeur, gardener) are “excluded liabilities” against which the Employment Allowance cannot be claimed.
However, see also NIM06520 about the employment of care and support workers.