PAYE56015 - Employer returns: NICs employment allowance: employers with multiple PAYE schemes
Employers with more than one PAYE scheme can only claim the Employment Allowance from one PAYE scheme in that year, regardless of how many PAYE schemes they operate. It is up to the employer to nominate the PAYE scheme on which they want to claim the allowance.
Where an employer with more than one PAYE scheme is eligible for the Employment Allowance but finds that their nominated scheme did not use the full amount in the tax year (because the scheme's Class 1 NICs liability was less than the maximum allowance on the nominated PAYE scheme), the employer can claim the remaining balance of the Employment Allowance due after the end of the tax year from HMRC, up to a maximum of £3000 for tax years 2016 to 2017, to 2019 to 2020, £4,000 for tax years 2020 to 2021 and 2021 to 2022. Increasing to £5,000 for tax years 2022 to 2023, to 2024 to 2025, and £10,500 for tax years 2025 to 2026 onwards, provided there is an employer Class 1 NICs liability on the other PAYE schemes.
From 06 April 2020 to 5 April 2025 an employer with multiple payrolls (or who had multiple payrolls in the tax year before the year of claim), should add together all of the qualifying employer바카라 사이트™s (secondary) Class 1 NICs liabilities incurred by each payroll in the tax year before the year of claim, to check if that amount is £100,000 or greater.ÌýIf it바카라 사이트™s £100,000 or greater, the employer will not be eligible to claim.
From 6 April 2020 eligibility rules for claiming the Employment Allowance changed. Further information on eligibility from 6 April 2020 to 5 April 2025 is available at 바카라 사이트 see Changes to Employment Allowance.Ìý
From 6 April 2025, eligibility rules for claiming the Employment Allowance changed. Further information on eligibility from April 2025 is available at 바카라 사이트 see Employment Allowance