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£2,000 NIC Employment Allowance and Benefits

£2,000 NIC Employment Allowance and Benefits

Hi All,

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.


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19th Jan 2014 11:25


Good luck finding it though as HMRC rarely make details easy to find. I found this via a third party http://www.pay-role.co.uk/payroll-blog/the-employment-allowance-5-key-fa...

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19th Jan 2014 11:53

To be fair

A search for "Employment allowance" on the HMRC website brings up this news item, which says "... claim the Employment Allowance of up to £2,000 against their secondary Class 1 NICs liability from 6 April 2014."  Class 1 NIC is not Class 1A NIC on benefits.

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