1. NIC- Employer:- Is employment allowance of 2000 is to make proportionate if the a firm is employing a person partially (NO OTHER EMPLOYMENT BY THE FIRM) ?
2. NIC 4 :- If the accounting period is less than 12 Months , the Limits both 8060 & 42385 has to be calculated proportionately ?
No time apportionments of employment allowance nor limits which are for tax years and then applied to whatever adjusted trading profit is being assessed in that tax year