Directors NI and Employment allowance

Question

Hi 
 Sage has recalculated a director's NI and they are due a refund. On the P32 the employer NI to pay shows as a negative figure and employment allowance is &pound;0.00 so won't cancel it out as I expected to happen. 
 I'm not too worried in this case it is only 17p. But as employment allowance has been claimed this year, shouldn't a negative employment allowance show on the P32 so that the employer NI to pay becomes &pound;0.00?

John Howells · Answer

Hi Christina, 
 Thanks for using Sage City 
 I notice this query has slipped through without a community response, sorry for the late reply but I thought I&rsquo;d pop something back to you :) 
 I have checked this and from the information I have available, it appears there should not be a negative amount for employment allowance even where the employer's NI for the period is a negative value. To follow on from that, I'd advise that after the submissions are made to HMRC for that period, check the amount calculated as due by HMRC (which should still match the P32) and ensure this amount is paid. 
 If this has answered your question please click More > Verify Answer. 
 Regards, John Howells Sage UKI

Sage 50 Payroll

Directors NI and Employment allowance

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