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You can claim Employment Allowance for the previous 4 tax years if you鈥檙e a business or charity (including community amateur sports clubs).听

To claim, your employers鈥� Class 1 National Insurance liabilities must have been less than 拢100,000 the previous tax year.

You can also claim if you employ a care or support worker, for example, to care for someone with a mental or physical disability.

Previous rates

Employment Allowance for the previous 4 tax years was:聽聽

• 拢5,000 each year between 6 April 2022 and 5 April 2025聽聽

• 拢4,000 each year between 6 April 2021 and 5 April 2022

Who cannot claim Employment Allowance

You cannot claim if you鈥檙e a public body or business doing more than half your work in the public sector (such as local councils and NHS services) - unless you鈥檙e a charity.

You also cannot claim if your company has just one director and that director is the only employee liable for secondary Class 1 National Insurance.

Employees you cannot include in your claim

Certain employees cannot be included in your claim, such as:

• someone whose earnings are within IR35 鈥榦ff-payroll working rules鈥�
• someone you employ for personal, household or domestic work (like a nanny or gardener) - unless they鈥檙e a care or support worker

If you鈥檙e part of a group

If you鈥檙e part of a group of charities or companies (also known as connected companies), the total employers鈥� Class 1 National Insurance liabilities for the group must have been less than 拢100,000 in the previous tax year.

If you have more than one payroll

If you have or had more than one employer PAYE reference, the total employers鈥� Class 1 National Insurance liabilities for your combined payrolls must have been less than 拢100,000 in the previous tax year.

If you made off-payroll payments

Payments to off-payroll workers (for example, contractors) are known as 鈥榙eemed payments鈥�. Do not include employers鈥� Class 1 National Insurance liabilities on deemed payments in your calculations. They do not count towards the 拢100,000 threshold.

Check if de minimis state aid limits apply to your business

For some businesses, Employment Allowance counts as 鈥榙e minimis state aid鈥� (financial support from the government). There鈥檚 a limit to how much de minimis state aid these businesses can get over a 3-year period. If they exceed the limit, they cannot claim Employment Allowance.

De minimis state aid limits are likely to apply to your business if both of the following are true:

• your business is located in Northern Ireland
• your business makes or sells goods or wholesale electricity

If de minimis state aid limits apply to your business, you must:

• work out how much state aid you received in total
• check that you were below the limit

You must do this even if your business does not make a profit.

Check you鈥檙e below the de minimis state aid limit

The limit depends on your business sector. It鈥檚 worked out in euros.

Sector	De minimis state aid limit over 3 years
Agriculture products鈥�	20,000 euros
Fisheries and aquaculture鈥�	30,000 euros
Road freight transport	100,000 euros
滨苍诲耻蝉迟谤颈补濒鈥�/辞迟丑别谤	200,000 euros

Work out how much de minimis state aid you鈥檝e received

1. Check if you鈥檝e received any de minimis state aid - if so, you should have been told in writing.

2. Add the total amount you鈥檝e received for the tax year you鈥檙e claiming for and the two tax years before this.

3. Add this to the full amount of Employment Allowance for the year you鈥檙e claiming for. You鈥檒l need to convert this into euros using the exchange rate from 30 March of the previous tax year.

4. If the total is below the limit for your sector, you鈥檙e eligible to make a claim.

If you鈥檙e a connected company, the total de minimis state aid for all of the companies in the group must be below the state aid limit for your sector.

The rules are different if your business covers more than one sector.