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.