I am doing the annual IR35 calculation of Deemed Salary for a client. The company he owns qualifies for Employment Allowance. Does the fact the company hasn't had to pay any Employer's NIC in 2014/15 mean I can't claim a reduction in the Deemed Salary calculation for Employer's NIC below £2,000?
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Not exactly
The deemed payment is calculated in accordance with the steps set out in s.54(1) ITEPA 2003 and the EA does not form any part of them.
If you are genuinely trying to work out the deemed payment, just follow the steps. At Steps 6 & 7, you deduct the Er's NIC and (gross) salary actually paid in the year and at Step 8 you extract the Er's NIC that would be due on the deemed payment. When you pay over the Er's NIC to HMRC, you cannot set off EA in respect of the Er's NIC relating to the deemed payment in Step 8, but you can deduct it from the actual Er's NIC in Step 6.
On the other hand, if you are using the deemed payment calculation to work out the minimum salary which must be actually paid to avoid having a deemed payment at Step 8, you work out (perhaps, by trial and error) the combination of salary and Er's NIC on that salary that equals the balance after Step 5. You can then deduct (up to) £2,000 from the total Er's NIC before paying it over to HMRC.