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National Insurance Employment Allowance Extension to Care and Support Workers

By Kevin Russell | 4 April 2015 | Comments (2)

The ‘Employment Allowance’ allows an employer to claim an allowance of up to £2,000 to offset against their liability to pay Employer’s National Insurance Contributions. The Allowance was intended to encourage business growth and new employment opportunities and, as such, individuals employed in ‘personal, family or household affairs’ are excluded from benefitting from the allowance. New Regulations now extend the Allowance to individuals that employ a care and support worker.


The extended allowance will include situations where all the duties of the employment which relate to personal, family or household affairs are performed for an individual who needs those duties to be performed because of the individual’s old age, mental or physical disability, because of a past or present dependence on alcohol or drugs, or a past or present illness or a past or present mental disorder.


This means that a family will be able to employ a care worker on a salary of up to £22,500 and pay no employer NICs.


The Employment Allowance (Care and Support Workers) Regulations 2015 will come into force on 6 April 2015.

Posted by Kevin Russell

Our Legal Eagle guru and Stewardship's Technical Director, Kevin constantly has his finger on the pulse of all things tax and charity law-related. His briefing papers for charities, churches and individuals are an invaluable resource on everything from VAT to Gift Aid. 



April 9, 2015 1:56 PM
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Kevin Russell

May 13, 2015 4:14 PM
Hi Smithe 69.

My apologies for the delay in getting back to you on your query. I am glad that you find these posts useful.

I can confirm that we are quite happy for you to quote from our Blogs, provided that you give full credit to the author and to Stewardship, and that you provide a link back to the original Blog Post.

Kind regards,


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