The ‘Eligibility for Employment Allowance: further employer guidance’ has been updated to include early years childcare providers.
Early years childcare providers are entitled to claim the Employment Allowance if they are private businesses or charities. This includes local authority or central government funded institutions provided they have charitable status.
If connected to others, then there will be entitlement to just one allowance for all of the institutions or charities within the group. For example, a business or trust which controls several different establishments with differing PAYE schemes will be entitled to just one allowance and it will be up to them to decide which makes the claim.
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