I have a couple of questions about the Employers NI Allowance, but I haven't been able to find the answers myself.
My client has only one employee, with a relatively low salary, but is provided with some P11d benefits. There is some Eers NI on the salary but not £2,000.
Can the remainder of the allowance be used against the Class 1A incurred there?
I will look forward to hearing from you soon.
Thank you in advance for your help.