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  "figure": {
    "id": "employment.employment_allowance.amount",
    "name": "Employment Allowance (maximum)",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/year",
    "value_type": "money",
    "currency": "GBP",
    "cadence": "annual",
    "source_type": "act",
    "act_probe": {
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      "content_hash": "sha256:275c5664761b0e738bd62c974f60b9325e54cee5f71e217d3153269e733d9ec3",
      "tokens": [
        "£10,500.00",
        "£10,500"
      ],
      "commentaries_c": [],
      "expires": null
    },
    "values": [
      {
        "value": "£10,500.00",
        "value_minor": 1050000,
        "effective_from": "2025-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
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          {
            "role": "legislation",
            "citation": "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\")",
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          {
            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Employment Allowance for 2026 to 2027 is £10,500\")",
            "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
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    "derivation": null,
    "invariants": [],
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    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The maximum Employment Allowance: the largest amount an eligible employer may set against its secondary Class 1 National Insurance liability for the tax year. It is a CEILING, not a payment — s.1(2) allows the lesser of this amount and the employer's own qualifying secondary liabilities, so an employer whose liability is smaller claims only that smaller amount.",
        "instrument": "National Insurance Contributions Act 2014 s.1(2)(a)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Claimed against secondary Class 1 liabilities of the tax year; the allowance is annual and is set against liability as it arises through the year.",
      "article": "National Insurance Contributions Act 2014 s.1(1)-(2)"
    },
    "scope_note": "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.",
    "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.",
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        "citation": "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\")",
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        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Employment Allowance for 2026 to 2027 is £10,500\")",
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