Small Employers' Relief

If you’re unsure whether you’re classed as a small employer, click the heading below.

Small employer's relief is based on your employer and employee NI liability.

Your company qualifies for Small Employers’ Relief if:

Your NI contributions were £45,000 or less in the full tax year before the employee's qualifying week
in the case of adoption, the matching week

You may not have been an employer for some or all of the tax year prior to the employee’s qualifying week. You must check your Small Employers' Relief status with HMRC.

Register your Small Employer's Relief eligibility

Complete all pay runs for current month or quarter.
Select the Summary tab from the menu bar.
Within the HMRC Real Time Information (RTI) Scheme area select Record Payment / EPS.
On the Eligible for small employer’s relief list, select Yes.
NOTE: You can also state whether you’re eligible for Employment Allowance in the EPS submission.
Enter the payment date, then select Next.
If applicable, enter any CIS deductions suffered.
Select Next.
Enter your Government Gateway credentials, if not already saved.
Select Submit.

Once registered, you’ll need to process you payroll with an eligible statutory payment for this to take affect.

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