• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Employment allowance NIC

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Employment allowance NIC

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 3, 2019 at 10:24 am #507265
    scarleto
    Member
    • Topics: 7
    • Replies: 5
    • ☆

    Dear Sir,

    Why in Kaplan Revision Kit for April ’18 – March ’19, in question 57 p. 17, there is no application of employment allowance for employer (Dibbit Ltd) paying in rspect of it’s employees earnings? The result shows that class 1 NIC payable by Dibbit Ltd will be 5856 GBP. Is there any reason why we could not deduct further 3000 GBP from that amount as annual employment allowance and the employer would then pay only 2856 GBP?

    Thank you in advance for response.

    March 6, 2019 at 4:39 am #507913
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    I do not have the Kaplan material to check the question and answer, but has the question simply asked you to calculate the employers’ NIC in relation to one employee rather than the the total amount for the year payable by the company for all its employees?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • maryrena77 on The nature and structure of organisations – ACCA Paper BT
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour
  • John Moffat on The financial management environment – ACCA Financial Management (FM)
  • Lekhanaa on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in