Employment allowance
An employer can claim employment allowance of £3,000. Only one claim may be made by the employer and any connected employers. Not available if the only paid employee is a director.
*Entitlement to contribution-based benefits retained for earnings between £118 and £166 per week
**The rate is 0% in relation to employees under 21 and apprentices under 25 on earnings up to £962 per week
Apprenticeship levy
Levy-paying employers can create an account on the apprenticeship service in order to spend levy funds on apprenticeships, manage their apprentices and manage payments to training providers.
Employers are entitled to an annual levy allowance of £15,000 to set against this levy.
They can sue one-twelfth of the levy per tax month on a cumulative basis, unused levy allowance can be carried forward and used in a later month within the same year.
*Shared between connected companies - allocated as the companies choose before the start of the tax year.
Notes
- For children under 16, and employees over state pension age there are no national insurance contributions payable, but employers' contributions remain payable in respect of employees over state pension age.