This coming tax year the National Insurance threshold is remaining at £8,112 (£156 per week) before employee or employer NIC is deducted. But the employment allowance is going up to £3,000 covering employer’s NIC to that level. You can claim Employment Allowance as a company if you are paying class 1 national insurance. However from April 2016 if you don’t have any employee’s on the payroll, i.e. the Director is the only employee, you are no longer entitled to Employment Allowance, as announced in last week’s Budget.