Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment Allowance: Employer is part of a group of companies/charities

National Insurance Contributions Act 2014 - Section 3

If an employer is part of a group of companies, or a group of charities, then only one member within that group may claim the Employment Allowance. That member must also incur secondary class 1 NICs liabilities before they are eligible to claim the Employment Allowance.

See also:

  • NIM06590 and NIM06620 for guidance on claims for the Employment Allowance where there are connected companies/charities
  • NIM06630 for guidance on claims for the Employment Allowance where an employer has more than one PAYE scheme