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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Employment allowance
How to know when to apply employnent allowance of 4000? Will it be mentioned in the question
You do NOT deduct it when you are being asked to compute the NIC attributable to an individual employee – it would only be relevant when computing the total Employers Class 1 NIC payable for the tax year
