NIM06535 - Employment Allowance: Who can’t claim the Employment Allowance? Domestic employment

Section 2 (3) of the National Insurance Contributions Act 2014 (NIC 2014)

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 (for example, 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.