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| 4063. Why is the Employment Allowance not including the Employer National Insurance Contributions of Off-payroll Workers? | ||
| As per HMRC Off-payroll working rules, the "deemed employer" / "fee payer" cannot offset the employer NICs calculated on payments to "deemed employees" against the "Employment Allowance". | ||
| HMRC Link:- | ||
| https://www.gov.uk/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules | ||
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