Eligibility to Employers' Allowance

Employers' Allowance

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Good morning, 

During 2023/24 our organisation was liable for £101,578 class 1 National Insurance contributions, which I understand would preclude the organisation from claiming the Employers’ Allowance in 2024/2025.

However,  can the amounts recovered from HMRC for SMP and SPP which were at total of £4013 in 2023/24 be offset? In which case the organisation would be below the £100k threshold and able to claim again in 2024/25

Thank you 






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By FactChecker
10th Jul 2024 12:15

"However, can the amounts recovered from HMRC for SMP and SPP which were at total of £4013 in 2023/24 be offset?"

I assume you are referring to the 'secondary Class 1 liability limit of £100,000 or more' (which is distinct from any liability for SMP, SPP, et al). [Your phrase "was liable for £101,578 class 1 National Insurance contributions" could be taken to include EE contributions.]

On that basis, No - see National Insurance Contributions Act 2014 s2 (4B)

Thanks (1)