UK employers entitlement to the £3,000 employment allowance is due to change from 6th April 2020.
Employers with a secondary NI liability of £100k or more in the preceding tax year will no longer qualify., and they must also have a full £3k left within their industry type de minimum state aid threshold.
The method of application proposes that the real time information Employer Payment Summary (EPS) May need to now be declared annually where an employer is claiming the allowance and provide the industry type and the amount of state aid received declared in Euro.
Rules for group or associated employers will continue with the added twist that a change mid year will impact the entitlement for that tax year. So where an employer is merged or taken into a connected group that may no longer meet qualifying conditions, then the entitlement end for that same tax year.
The consultation can be found at https://www.gov.uk/government/consultations/draft-legislation-employment-allowance-eligibility-reforms