Less any tax/NIC deducted

The usual way to recover payments of Additional Statutory Paternity Pay made to an employee is to reduce your monthly or quarterly payments to HM Revenue and Customs (HMRC) by the relevant amount. The payments you can reduce for this purpose are:

• PAYE (Pay As You Earn) tax
• National Insurance contributions (NICs)
• Student Loan deductions
• Construction Industry Scheme deductions

Please enter the amount of all tax/NIC deducted from employees but not paid over to HMRC.