NIM06515 - Employment Allowance: Special conditions for certain employers claiming the Employment Allowance

Section 1(1) and Section 3 of the National Insurance Contributions Act 2014 (NICA 2014)

»Ê¹ÚÌåÓýapp Employment Allowance (Care and Support Workers) Regulations 2015.

Special conditions exist for certain types of employers wishing to claim the Employment Allowance. »Ê¹ÚÌåÓýappse conditions cover:

  • the “connected persons rules,â€� which cover both companies and charities that have a connection with another company (or charity) - see NIM06590 to NIM06620
  • employers with multiple PAYE schemes - see NIM06630
  • care or support workers - see NIM06520