NIM06535 - Employment Allowance: Who can鈥檛 claim the Employment Allowance? Domestic employment
Section 2 (3) of the National Insurance Contributions Act 2014 (NIC 2014)
Secondary Class 1 NICs liabilities arising from the employment of a person who is (wholly or partly) employed for purposes connected with another person鈥檚 personal, family or household affairs (for example, nanny, au pair, chauffeur, gardener) are 鈥渆xcluded liabilities鈥� against which the Employment Allowance cannot be claimed.
However, see also NIM06520 about the employment of care and support workers.