Can I use Employment Allowance to pay more employer NIC for my employee?

Hi, I am the director of a limited company. Q1. For example, the salary that should be paid to the employee is £2000 every month. According to the employer NIC calculation, employer NIC would be about £171.39. My company still has UNUSED Employment Allowance in the account. May I type in a higher amount, let's say £200, in the box of "Pay amount for NICs purposes" when I use the Basic PAYE tools to pay the salary? So my company will use the UNUSED employment allowance to pay more NICs for my employees. Is that approved? Q2. Regarding the annual Employment Allowance, it will be calculate from January to December? or from April to May? Thanks.

Hi,
No you must only enter what was actually used.
If you have not used the full amount in the year you would not be able to get access to the remainder.
The employment allowance is calculated on the tax year so 6th April to the folowing 5th April.
Thank you.