An employment allowance exists whereby certain employers can get a rebate of employer’s national insurance up to £3,000 per annum.
The allowance does not apply to employers of nannies. However, the allowance is available to anyone who employs someone in their home to perform duties for an individual who needs those duties because of:
- Old age
- Mental or physical disability
- Past or present dependence on alcohol or drugs
- Past or present illness
- Past or present mental disorder
