From 6 April 2020 the £3,000 annual employment allowance (reduction of employers national insurance) will count as state aid. It may be necessary to keep an eye on state aid de-minimis limits if you are also claiming any grants or tax credits.

Note that UK government intends to keep the current EU rules regarding state aid limits.

From 6 April 2020 the £3,000 annual employment allowance (reduction of employers national insurance) will need to be claimed rather than the current system of rolling on year on year. If we prepare your payroll we will do this for you so no action is needed.