As per HMRC Off-payroll working rules, the "deemed employer" / "fee payer" cannot offset the employer NICs calculated on payments to "deemed employees" against the "Employment Allowance".
Was this article helpful ?
Still need help?
Contact usOff-Payroll Worker Rules
Off-Payroll Worker Rules
Information on Off-Payroll WorkersHow to set up a new off-payroll worker on payroll?What tax code should be assigned for the off-payroll worker?Should a specific National Insurance (NI) table letter be assigned for the off-payroll worker?What NIC rates or thresholds apply to off-payroll workers and how are Employer National Insurance Contributions calculated?How can off-payroll workers be entitled to statutory payments?Why is the Employment Allowance not including the Employer National Insurance Contributions of Off-payroll Workers?With respect to Off-payroll working rules, are there any changes in the Apprenticeship Levy calculation?If the "Off-Payroll Worker subject to the rules" flag / marker / indicator is erroneously set to "Yes" and reported in FPS, how to rectify this?Are there any changes in the way VAT should be reported for "Off-Payroll Workers"?