Employers can, subject to certain exceptions, claim £5,000 Employers Allowance – a reduction in the Employers National Insurance rates payable to HMRC.
However, if the Class 1 Employer’s liability exceed £100,000 in the previous tax year, then the allowance is not claimable. Care is needed to both ensure that a valid claim can be made, and, if it can be made, that it is being claimed in the new tax year.
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