Policy paper
Employment Allowance increases to £5,000 from April 2022
This tax information and impact note is about the increase in the maximum Employment Allowance from April 2022.
Documents
Details
This measure increases the maximum Employment Allowance from £4,000 to £5,000 from April 2022. This means eligible businesses and charities will be able to claim a greater reduction on their secondary Class 1 National Insurance liabilities and, from the 2023 to 2024 tax year onwards, their Health and Social Care Levy liabilities.