This window enables you to maintain employment allowance details that will appear in the Employer Payment Summary (EPS).

Changes to employment allowance eligibility criteria mean that it is now considered as a type of de minimis state aid. Therefore, HMRC is responsible for ensuring customers comply with the rules and the employment allowance application process takes account of the de minimis state aid rules. In order for HMRC to regulate this, the EPS now includes a sector indicator and employment allowance declaration every tax year.

To access this window, enter fast path HR32S1 and select Employment Allowance from the navigation panel.

Paging Area

Effective Date

Enter the effective date for the employment allowance and de minimis state aid details or click window to select a date from the calendar.

Employment Allowance Active

Select the check box if the employment allowance is active as at the effective date.

State aid rules do not apply

Select the check box if you do not engage in economic activity and are therefore outside of de minimis state aid rules.

Sector Indicators

Select the check box for each applicable state aid sector.

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