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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: NICs employment allowance: screen changes in ETMP / EBS / liabilities and payments viewer services

To introduce the NICs Employment Allowance, there have been changes in the Enterprise Tax Management Platform (ETMP), Employer Business Service (EBS), and in Liabilities and Payments viewer (L and P viewer). No other systems, for example Integrated Debt Management System, will change.

With effect from 6 April 2014, ETMP no longer provides a single combined NICs value with no split between Class 1 employer and employee NICs. For 2014-15 onwards, EBS displays Class 1 employer NICs and employee NICs as separate items. This split is displayed in the FPS, Earlier Year Update and End of Year information. For years prior to 2014-15, a single combined NICs value continues to be displayed with no split.

Similarly, with effect from 6 April 2014, EBS no longer provides a single NICs value with no split. From 2014-15 onwards, EBS displays Class 1 employer and employee NICs as separate items with a single combined NICs value for years prior to 2014-15. Within the View Submissions Summary and View EPS screens there is also a new ‘EA Claimed’ data field which is followed by either ‘Y’ or ‘N’ depending on whether the employer is claiming the Employment Allowance.

Where the Employment Allowance has been claimed, the L and P viewer displays Class 1 employer and employee NICs as separate items in the Taxpayer Overview, displaying the appropriate amount used of the Employment Allowance.