Employment Allowance

Employment Allowance is a straightforward reduction in employer National Insurance contributions, claimed through payroll.

Charities are eligible, subject to the general conditions. The claim is made through the payroll software each tax year — it does not carry over automatically, which is where charities lose it.

Check eligibility at the start of each tax year rather than assuming last year’s claim continues. The current value is in the data: see setting up payroll.