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4703. I have set up my Employment Allowance Claim but NICs are still being calculated, Why?
 

Once you have set up your Employer Allowance Claim, NICs will still be calculated and your Employer NIC liability to HMRC will be shown in column 6 of your Employer Payment Record (P32 replacement) however your payment due to HMRC each month/quarter will be reduced accordingly. The £3,000( for 2016-17 tax year) claim will be a reducing balance over time. i.e. the 3,000( for 2016-17 tax year) claim will be offset against your Employer NIC liability to HMRC until the £3,000( for 2016-17 tax year) is used up. Your full Employer NIC liabilities will continue to be detailed on payslips and other reports.

Once the 3,000( for 2016-17 tax year) has been used up the claim will automatically stop. You do not need to tell HMRC that you are stopping the claim unless you are stopping the claim early before the full 3,000 has been been claimed (see point 5 below).

Road Map - To view Employment Payment Record (P32 Replacement)
Reports -> Payslips, Payroll and PAYE -View/Print -> Employer Payment Record (P32 replacement) link.
( 'Reports' is the button positioned in the tasking zone menu at the top. It is the second button from the right)

or

Finance -> Pay HMRC (Tax & NI) -> Employer Payment Record EPR (P32 replacement) -> View P32 link.
( 'Finance' is the button positioned in the tasking zone menu at the top. It is the third button from the right)