Apr 2015


UK - Employment Allowance now extended to Personal Carers

With effect from 6th April 2015, the Employment Allowance has now been extended to include individuals who employ personal carers and support workers. Such individuals who were previously excluded from claiming the allowance in tax year 2014-15, will now be entitled to deduct up to £2,000 per annum from their liability to pay secondary Class 1 Employer National Insurance contributions (NICs).

The new measure is intended to support individuals who need to purchase care for themselves or others.

To check eligibility and for further information about the Employment Allowance, simply go to Employment Allowance Eligibility.



Posted byVictoria ClarkeinHMRCPayroll Software