The Employment Allowance is £3,000 for the tax year 2018/19. The allowance can be set off against your Employer’s NI bill.
The amount of allowance you can claim is capped at the amount of your employers NI bill in a month (if under £3,000) and any unused allowance will be carried forward to use in the following month.
Companies with the Director as the only employee
Where the director is the only employee who is paid earnings above the secondary threshold, the company will not be eligible to claim the Employment Allowance.
If you need help or advice on how to claim, please give us a call on 01908 227055.
Last updated: 20 December 2018