National Insurance Contributions: Guidance for childcare
Employment Allowance is being increased to protect businesses by providing relief of up to £10,500 per annum on their employer Class 1 NICs liabilities from 6 April 2025. Early Years Childcare Providers are entitled to claim the Employment Allowance if they are private businesses or charities, and we expect the vast majority will be eligible to do so.
For further guidance to childcare providers on the relief available and eligibility rules see Further Guidance for Childcare
See update from the Department for Education: Following the publication of the Early Years Teacher Degree Apprenticeship Training Provider Guidance in April 2025, the Department for Education is pleased to announce the publication of the EYTDA Employer Guidance. Developed in collaboration with a sector-led Implementation group, this guidance aims to support employers in the early… Continue reading EY: Publication of Early Years Teacher Degree Apprenticeship (EYTDA) Employer Guidance: DfE
See the JCT newsletter for May which includes some suggestions for early years settings. The theme of the newsletter is vocabulary development. See JCT Newsletter May 2025
