ALM12100 - Specific sectors and employees: franchises

Franchises with an annual pay bill of over £3 million (subject to the rules in respect of connected companies and connected charities - see ALM11100) will have a liability to pay the levy. If an employer controls more than one franchise they will have one annual allowance of £15,000 for all of their franchises they control. However, like any other employer they can choose to share the allowance across the franchises they control or across their PAYE schemes.