As a simplification measure, from April 2019 employers paying subsistence allowance expenses will no longer be subject to a requirement that they check receipts if they are within benchmark subsistence scale rates.
The Employment Allowance gives almost every employer a credit worth of up to £2,000 to set against their NIC bill. This credit will increase to £3,000 for 2016/2017, which may help to offset the costs of the higher “living wage” payable from 1 April 2016.
Almost all private sector employers can claim the annual employment allowance worth up to £2,000, to set against employers NIC in the tax year 2015/2016. Not all employers are eligible for the allowance and eligibility can be checked on the HMRC website. This allowance is not available for: