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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: NICs employment allowance: introduction

The NICs Employment Allowance is available for businesses, charities and Community Amateur Sports Clubs to offset against their employer Class 1 NICs liability.

The value of the Employment Allowance is a maximum of £2,000 for tax years 2014-15, 2015-16 and £3,000 for tax year 2016-17 onwards.

It is for employers to determine their eligibility for the allowance: there are some restrictions. Further information on eligibility is available at GOV.UK see claim employment allowance.