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.

From:
HM Revenue & Customs
Published
23 March 2022

Documents

Employment Allowance increases for National Insurance from April 2022

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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.

Updates to this page

Published 23 March 2022

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