The Employment Allowance – the amount that can be offset against your PAYE liabilities towards your employer National Insurance Contributions (NICs) – is increasing in April 2016 from £2000 to £3000.

If you continue to be eligible and you have previously claimed for the allowance nothing needs to be done.

The HMRC remittance report, issued at the end of each tax month by Payline, will highlight the monthly allowance claimed until the full £3000 benefit has been received.

However, from April 2016, if you are the only employee and also the director of a company you will no longer be eligible for the NICs Employment Allowance.

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