Can a single-director company claim?

Not where the director is the only employee liable for employer Class 1 NIC above the Secondary Threshold; dated staffing facts matter.

Can every connected company claim?

No. Connected companies must decide which single company claims for the tax year.

Farm 91 · free Level 1

UK Employment Allowance eligibility and claim ledger 2026/27

Check the dated single-director and connected-company branches, then map the allowance against employer NIC month by month.

Build the dated eligibility and NIC ledger

Annual allowance for the selected tax year (£)Employer Class 1 NIC liability per active month (£)First month of liability (1–12)Allowance already used in this tax year (£)Only employee above the Secondary Threshold is a directorAnother connected company is claiming this yearThe employer belongs to a connected groupPublic body or more than half public-sector workNIC is solely for domestic or household workersStaffing changed during the tax year

Eligible path

NIC before allowance: £14,400 · allowance used: £10,500 · NIC after allowance: £3,900

Unused allowance: £0 · prior claim window to review: 4 years

Monthly offset ledger

[
  {
    "month": 1,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 1200
  },
  {
    "month": 2,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 2400
  },
  {
    "month": 3,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 3600
  },
  {
    "month": 4,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 4800
  },
  {
    "month": 5,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 6000
  },
  {
    "month": 6,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 7200
  },
  {
    "month": 7,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 8400
  },
  {
    "month": 8,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 9600
  },
  {
    "month": 9,
    "liability": 1200,
    "offset": 900,
    "nicToPay": 300,
    "cumulativeAllowance": 10500
  },
  {
    "month": 10,
    "liability": 1200,
    "offset": 0,
    "nicToPay": 1200,
    "cumulativeAllowance": 10500
  },
  {
    "month": 11,
    "liability": 1200,
    "offset": 0,
    "nicToPay": 1200,
    "cumulativeAllowance": 10500
  },
  {
    "month": 12,
    "liability": 1200,
    "offset": 0,
    "nicToPay": 1200,
    "cumulativeAllowance": 10500
  }
]

Eight focused guides

Employment Allowance eligibility checkerWalk through the exclusions before treating the annual allowance as available.Single-director company testTest whether another employee earns above the Secondary Threshold in the relevant period.Connected companies allocationRecord which company in the connected group controls the single annual claim.Monthly employer NIC offset ledgerApply the allowance to employer Class 1 NIC without losing the cumulative trail.Claim previous tax yearsReconstruct employer NIC and EPS evidence for the available four-year review window.Director and employee changes mid-yearRe-test the exclusion from the dated change in employees and earnings.Public-sector work exclusionFlag public bodies and businesses whose public work may exceed the permitted boundary.EPS claim evidence checklistKeep the eligibility decision, connected-company control and NIC offset together.

Official-source boundary

The ledger follows GOV.UK eligibility and past-year claim guidance. It does not file an EPS or make a legal entitlement decision.

Claim Employment Allowance · Single-director guidance · Past-year claims

Keep the Employment Allowance evidence trail

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