Employer National Insurance & the Employment Allowance

Employers pay secondary Class 1 National Insurance on employees’ earnings above a threshold, plus Class 1A on most benefits. This course explains the 2026 to 2027 rates and thresholds, the reliefs for under-21s and apprentices, the Employment Allowance of up to £10,500, who can and cannot claim it, and worked examples to estimate costs.

Tutwoo is an independent learning provider. This course summarises HMRC guidance for the 2026 to 2027 tax year as published on GOV.UK. Rates change each April. It is not tax advice.