PAYE56020 - Employer returns: NICs employment allowance: employment allowance claim ends
The claim for the Employment Allowance will continue into subsequent tax years unless the employer advises us of a change. If an employer determines that they are no longer eligible, they can stop the claim by using their payroll software or Basic PAYE Tools (BPT) to select 바카라 사이트˜No바카라 사이트™ in the 바카라 사이트˜Yes / No바카라 사이트™ indicator for NICs Employment Allowance.
If the employer stops the claim before the end of the tax year no Employment Allowance will be due for that year. Any Class 1 NICs previously covered by Employment Allowance must be repaid by the employer.
From 6 April 2020 the Employment Allowance did not continue in to subsequent tax years, employers have to claim the Employment Allowance each tax year.
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 6 April 2025 is available at 바카라 사이트 see Employment Allowance.