Just taken over new payroll client and he was sole director and employee of his firm at start of this tax year but then took on an employee & has been paying employers NI. I have claimed the employment allowance & submitted EPS. Client is due to pay HMRC next week for November wages - am I right in thinking he can knock off the employers NI on that payment? Plus, can he reduce his overall payment to take into account the earlier employer's NI or should I phone the employers helpline to get this agreed?. His overall bill for the tax year for employers NI is going to be under £3,000.
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Your software should cater for all this. and the NIC allowance should be reflected in the P30. Same with claiming the back months. Each software handles it differently. Your dont need to "get this agreed".
Employment allowance starts the moment you claim. It doesn't credit with overpayments from previous periods, you need to run it to year end then claim the overpayment back from hmrc.