You cannot claim if you’re a public body or business doing more than half your work in the public sector (such as local councils and NHS services) - unless you’re a charity.
You also cannot claim if both of the following apply:
you’re a company with only one employee paid above the Class 1 National Insurance secondary threshold
the employee is also a director of the company
Certain employees cannot be included in your claim, such as:
someone whose earnings are within IR35 ‘off-payroll working rules’
someone you employ for personal, household or domestic work (like a nanny or gardener) - unless they’re a care or support worker
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