As we go into the new tax/payroll year don’t forget to tick the box to claim your Employment Allowance to offset your employers’ national insurance. From 2025/26 this is a maximum of £10,500 per year.
Most small companies can claim unless:
- You have just one director and that director is the only employee above the secondary class 1 NI limit (currently £5,000pa from 2025/26)
- If you have a group of companies then only one company in each group can claim the allowance.
- If more than half your work is in the public sector then you can not claim the allowance.