{"id":77516,"date":"2025-05-05T22:00:13","date_gmt":"2025-05-05T22:00:13","guid":{"rendered":"https:\/\/www.europesays.com\/uk\/77516\/"},"modified":"2025-05-05T22:00:13","modified_gmt":"2025-05-05T22:00:13","slug":"looking-at-employment-allowance-for-your-seasonal-staff-the-irish-news","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/uk\/77516\/","title":{"rendered":"Looking at employment allowance for your seasonal staff \u2013 The Irish News"},"content":{"rendered":"

QUESTION<\/b>: I operate a small landscaping company and occasionally take on staff to help during busy periods, typically students outside of term time. Since these are not long-term employees, can the company still claim Employment Allowance?<\/p>\n

ANSWER<\/b>: Yes, your business may be eligible to claim Employment Allowance, even if your staff are temporary or seasonal.<\/p>\n

Employment Allowance allows eligible employers to reduce their annual national insurance liability \u2014 rising to \u00a310,500 from April 2025 (previously \u00a35,000 for the 2024\/25 tax year). It applies to employer class 1 national insurance contributions (NICs).<\/p>\n

To qualify, a business must have at least one employee (who is not also a director) and pay them above the secondary threshold, therefore giving rise to a class 1 national insurance contributions (NICs) for their wages. The secondary threshold is \u00a396 per week, amounts paid over this give rise to employer\u2019s NICs at a rate of 15%.<\/p>\n

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There are other exclusions that would mean an employer is not eligible; such as employing individuals for your personal household, more that half your work is in the public sector or the class 1 NICs in the previous tax year exceeded \u00a3100,000.<\/p>\n<\/p>\n

Provided the threshold is met for these employees and the above exclusions do not apply, the fact that your staff are students or only work short-term is not a barrier. There\u2019s no requirement for employees to be full-time or permanent. If you\u2019re paying class 1 NICs on their earnings, those contributions count toward eligibility.<\/p>\n

Once eligible to claim, Employment Allowance will also apply to any employer NICs due on a director\u2019s salary. <\/p>\n

However, you\u2019ll only become eligible once the conditions are met \u2014 in your case, likely not until your seasonal employees earn enough to cross the secondary threshold. <\/p>\n

So, you may not be able to claim until the summer, when your payroll first triggers employer NICs for non-director employees in the tax year.<\/p>\n

You can claim via your payroll software or using HMRC\u2019s basic PAYE tools. Once claimed, it\u2019s applied automatically until the allowance is used or the tax year ends.<\/p>\n

Be aware that HMRC actively recovers incorrect claims, so it\u2019s important to ensure all conditions are met before applying. If in doubt, consult your tax adviser or payroll provider before submitting a claim.<\/p>\n