If you’re classed as a small employer:

• you can reclaim 100% (in small employers’ relief) of the statutory payment amounts paid to employees during the tax year. You can also claim an additional 3% compensation

If you aren't classed as a small employer:

• you can reclaim 92%

These values are reported on the Employer Payment Summary (EPS).

These values reduce your HMRC PAYE, NIC, and Student Loan liabilities.

Record the amounts you recovered on your previous payroll system. Only use values up to the date that you migrated your data to Sage payroll.

If you’re classed as a small employer:

• You can receive an additional 3% compensation (in small employers’ relief) from HMRC for statutory payment amounts you paid to employees during the tax year.

Record the compensation amounts you received from HMRC. Only use values up to the date that you migrated your data to Sage payroll.

You may have been claiming the employment allowance in the previous payroll system. If so, enter the balance of the allowance into Payroll.

Allowance Applied
Were you claiming the allowance in the previous payroll? Choose Yes in the Allowance Applied drop-down.

Allowance Applied Mid-Year
Did you claim the allowance from the start of the tax year? Choose No. In this situation, the allowance reduces your liability to employer NI contributions.

Did you claim the allowance at some point during the course of the tax year? Select Yes. You can claim the amount you would have claimed up to that point since the beginning of the tax year. This value reduces your employer NI liabilities.

 NOTE: If there is a balance remaining, the balance will reduce your PAYE liabilities. 

Allowance Used
Were you claiming the allowance in the previous payroll system? You must also specify how much of the £5,000 allowance you have already claimed. Specify the amount in this box.