Significant changes to Employment Allowance are due to be implemented from 6 April this year. 
After this date, Employment Allowance will be restricted to employers with National Insurance contributions (NICs) liabilities of under £100,000 in the previous tax year.
This will mean that Employment Allowance can only be claimed if total qualifying employers’ (secondary) Class 1 NICs liability in the previous tax year was less than £100,000.
Where multiple PAYE schemes are operated through a business or are part of a connected group of companies, the employers’ (secondary) Class 1 NICs liabilities of all of the companies, and/or PAYE schemes, need to be calculated together to assess eligibility for Employment Allowance.
The allowance can only be claimed once across all PAYE schemes and connected companies, so employers may need to decide which PAYE scheme to set the allowance claim against.
Be aware, Employment Allowance claims need to be submitted each tax year and will not automatically roll over from the previous tax year.
The government introduced Employment Allowance in April 2014 to help businesses and charities grow by reducing the cost of taking on new employees.
At the time it was also intended to partly offset the costs of an increase in the rate of the National Minimum Wage. Since Employment Allowance was introduced, over a million employers have benefited.