General Taxation

Employment Allowance increases for National Insurance from April 2020

This measure increases the maximum Employment Allowance by £1,000 to £4,000 from April 2020. This means eligible businesses and charities will be able to claim a greater reduction on their Secondary Class 1 National Insurance contributions liability. Separate to this Budget measure, HMRC has also previously announced that from 6 April 2020, eligibility rules for claiming the Employment Allowance will change – the £4,000 will count towards de minimis State aid ceilings. For more information on this please visit GOV.UK.

Source HMRC March 2020

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