Monthly employer NIC offset ledger

Apply the allowance to employer Class 1 NIC without losing the cumulative trail.

Build the dated eligibility and NIC ledger

Annual allowance for the selected tax year (£)Employer Class 1 NIC liability per active month (£)First month of liability (1–12)Allowance already used in this tax year (£)Only employee above the Secondary Threshold is a directorAnother connected company is claiming this yearThe employer belongs to a connected groupPublic body or more than half public-sector workNIC is solely for domestic or household workersStaffing changed during the tax year

Eligible path

NIC before allowance: £14,400 · allowance used: £10,500 · NIC after allowance: £3,900

Unused allowance: £0 · prior claim window to review: 4 years

Monthly offset ledger

[
  {
    "month": 1,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 1200
  },
  {
    "month": 2,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 2400
  },
  {
    "month": 3,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 3600
  },
  {
    "month": 4,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 4800
  },
  {
    "month": 5,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 6000
  },
  {
    "month": 6,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 7200
  },
  {
    "month": 7,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 8400
  },
  {
    "month": 8,
    "liability": 1200,
    "offset": 1200,
    "nicToPay": 0,
    "cumulativeAllowance": 9600
  },
  {
    "month": 9,
    "liability": 1200,
    "offset": 900,
    "nicToPay": 300,
    "cumulativeAllowance": 10500
  },
  {
    "month": 10,
    "liability": 1200,
    "offset": 0,
    "nicToPay": 1200,
    "cumulativeAllowance": 10500
  },
  {
    "month": 11,
    "liability": 1200,
    "offset": 0,
    "nicToPay": 1200,
    "cumulativeAllowance": 10500
  },
  {
    "month": 12,
    "liability": 1200,
    "offset": 0,
    "nicToPay": 1200,
    "cumulativeAllowance": 10500
  }
]

Decision boundary

Use dated payroll and ownership evidence. Confirm the selected tax year's GOV.UK rules and keep the EPS acknowledgement before relying on the result.

Keep the Employment Allowance evidence trail

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