Employment Allowance can reduce an eligible employer’s National Insurance bill by up to £10,500 in 2026/27. Learn who qualifies, the main exclusions, how Employment Allowance works and how to claim it correctly.
National Insurance for Directors follows special annual earnings rules. Understand the 2026/27 rates, thresholds, employee and employer NIC, calculation methods, examples, bonuses, Employment Allowance and salary planning.