Figures › Employer levies and allowances

Employment Allowance (maximum per year)

The most an eligible employer can knock off its employer National Insurance bill for the year.

£10,500.00per year

Corroborated Act of Parliament Great Britain in force since 2025-04-06

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: The £100,000 secondary-liability eligibility cap was removed from 6 April 2025, so the allowance is no longer restricted by the size of the previous year's bill. Excluded liabilities (s.2) and single-director companies remain out of scope.

Current sources

Source A · LegislationNational Insurance Contributions Act 2014, c. 7 s. 1(2)(a) ("The person's employment allowance for the tax year is — (a) £10,500 or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities")

retrieved 2026-07-29

Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 ("Employment Allowance for 2026 to 2027 is £10,500")

retrieved 2026-07-29

History

Value	From	To	Status	Sources
£10,500.00	2025-04-06	—	Corroborated	Legislation: National Insurance Contributions Act 2014, c. 7 s. 1(2)(a) ("The person's employment allowance for the tax year is — (a) £10,500 or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities") retrieved 2026-07-29 Official guidance: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 ("Employment Allowance for 2026 to 2027 is £10,500") retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.employment_allowance.amount
Name in the API: Employment Allowance (maximum)
Record fields (source type · unit · jurisdiction · status): act·GBP/year·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:cd6d6f5381cf9d74bb0cb246f4bae0a004b60e1ffa1eff57ffe1f74163bee8e1
Source snapshots (SHA-256): Legislation: sha256:a7382193a7178c3e14a5aeddd6123f3f0fd333e52cdcc7f099dde70b1cb9779d; Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.employment_allowance.amount"]
Machine-readable record: /v1/figures/employment.employment_allowance.amount · current only: /v1/figures/employment.employment_allowance.amount/current

Compiler's notes

An act carry: NICA 2014 s.1(2)(a) states the cash figure itself, and the probe finds no textual amendment touching it after the value took effect. Successive increases (£2,000 as enacted, then £3,000, £4,000, £5,000, £10,500) were made by amending this provision, so the current text is the figure. effective_from is the date the last of those amendments put £10,500 there, read from the F-note on the archived section: "Sum in s. 1(2)(a) substituted (6.4.2025) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 3(2)(4)" — provenance by an Act, on the value's own start date.