Employment allowance
At the end of each month an employer can use Employment Allowance to offset up to £5000 (2022/2023), per year, of their employer’s NI against their liability to HMRC. Employment Allowance is per business and not for every separate PAYE reference.
To set up Employment Allowance:
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From Company > Alter Company Options > Company tab and select Employment Allowance.
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Enter the Maximum Employer Allowance applicable
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Select OK.
When setting up Employment Allowance for the first time, you must send an EPS in that period to notify HMRC, even if you have no other reason to send an EPS.
If you are claiming Employment Allowance, you must complete Month-end Processing each month to ensure the Employment Allowance amount accumulates correctly.