Who cannot claim Employment Allowance

You cannot claim if you’re a public body or business doing more than half your work in the public sector (such as local councils and NHS services) - unless you’re a charity.

You also cannot claim if both of the following apply:

• you’re a company with only one employee paid above the Class 1 National Insurance secondary threshold

• the employee is also a director of the company

Certain employees cannot be included in your claim, such as:

• someone whose earnings are within IR35 ‘off-payroll working rules’

• someone you employ for personal, household or domestic work (like a nanny or gardener) - unless they’re a care or support worker