'The new £2,000 “employment allowance” that provides relief from paying employers' NIC on the first £2,000 of contributions started on 6th April 2014. For many employers the benefit of the £2,000 relief will have been obtained in month 1 by reducing employers NIC payable, for others it could take several months before credit for the £2,000 is obtained on a cumulative basis.
Where we are preparing your payroll we will be claiming this allowance for you. Where you are preparing your own payroll, you may need to adjust the settings in your payroll programme to take advantage of the allowance.
Please contact us if you require any assistance with this.
Source 2020 Group