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sir as an answer to my previous question you mentioned that, employer’s class1 NIC is fully deductible for the employer. So there is this statement in my study text, which is addling me a little bit, i.e. “employer’s are able to claim up to 3000 relief p.a. from their class1 employer’s NIC payments”.
The employment allowance is clearly identified in the OT study notes and lectures – it simply reduces the amount payable and therefore reduces the expense incurred