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Employment and Support Allowance

What is Employment and Support Allowance?

Employment and Support Allowance is money for people who have limited capability for work because of their sickness or disability but do not get Statutory Sick Pay.

There are two types; income-related Employment and Support Allowance and contributory Employment and Support Allowance.

Applies to: England, Northern Ireland, Scotland and Wales.

Age rules: You must be 16 or over and under state pension age.

Type of benefit:

Income-related ESA is means tested

Contributory ESA is non means tested

Taxable:

Income-related ESA is not taxable
Contributory ESA is taxable

Administered by: JobCentre Plus