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Employment and Support Allowance (ESA) - What is Employment and Support Allowance (ESA)?

Find out more about Employment and Support Allowance (ESA).

What is Employment and Support Allowance (ESA)?

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
  • contributory Employment and Support Allowance

Income-related Employment and Support Allowance is replaced by Universal Credit for people making new claims in Universal Credit full digital service areas, and for some people in other areas.

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, Department for Work and Pensions

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