Hi
Just to confirm. Is employer allowance of £3000 against employer NI is only for corporate employers or all types of employers including sole trader/partnerships. Please
Regards
Replies (3)
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All types of employer, however it is no longer claimable by owner/directors where the director is the only employee. If there is at least one other employee, then it may be claimed for all employees
There are a few exclusions but sole traders/partnerships aren't included in the exclusions.