To be eligible for the Employment Allowance for the tax year 2020/21 the total Class 1 Secondary National Insurance Contributions will need to be below £100,000 in the tax year 2019/20. If you are over this threshold you will not be able to claim the Employment Allowance.
The employment allowance is also affected if you receive state aid. If we prepare your payroll please let us know if you receive state aid.
Please note the new allowance will be £4,000 in the tax year 2020/21.
For further information please see the following link from HMRC:
https://www.gov.uk/guidance/changes-to-employment-allowance#eligibility