Who is eligible?
Almost every employer who is a business or charity (including a Community Amateur Sports Club) that pays employer Class 1 NICs on their employee’s or director’s earnings will be eligible.
How do I apply?
If you’re eligible all you need to do is claim it using your 14-15 payroll software. This will depend on your package, but will most likely be a box you have to tick. Up to 1.25 million businesses and charities will benefit from the Employment Allowance and around 450,000 will not have to pay any Class 1 NICs at all in 2014-15.
To check your eligibility and get further information about the Employment Allowance go to www.gov.uk/employment-allowance.