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If previously ticked, the employment allowance flag (and related information) will be removed from the company - details screen.
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The £100,000 threshold for eligibility for Employment Allowance has been removed and the amount that can be claimed increased to £10,500. All other eligibility rules remain.
Please ensure this is populated correctly, the data will flow through to the P32, EPS and pay over to the HMRC
Tax Codes
Once committed you will be required to do the following tasks.
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All of the legislative information for the 2024/25 Tax Year can be found through the company - legislative details screen. This will include the well documented increase to Employer’s NI, whilst with the exception of Scotland tax rates and thresholds remain identical to 2024/25.
A key change is that Small Employer’s Compensation rate for Statutory reclaims has been increased from 3 to 8.5% for 2025/26. SER is applicable to employer's with a Class 1 NI bill in previous years of £45,000. The small business and small business (previous year) refer to 2024/25 and 2023/24 and are used determined by the last complete tax year before the employee’s Qualifying Week (QW) or Matching Week (MW) for adoptions.
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