The employment allowance increased to £5,000 in the budget (£4,000 21-22) most payroll software providers claim this for your company by submitting an EPS. This will claim the allowance and it will show on your P32 (monthly PAYE statement) recovering the Employers NIC until the full allowance is used. If you don't have payroll software you can use HMRC basic tools to submit the claim. If you miss a year you can recover the allowance from HMRC for a maximum of 4 years.
Frequently asked question