Eligibility for Employment Allowance

Hi I have a query relating to eligibility for Employment Allowance.
I have spoken to my accountant and also reviewed the HMRC guidance and it seems that there are a few different interpretations.
The guidance says the following "Who cannot claim Employment Allowance You also cannot claim if your company has just one director and that director is the only employee liable for secondary Class 1 National Insurance."
I have a company that has two directors and one is currently PAYE and would be liable for Class 1 NI contributions.
My reading is that as we have two directors (with one liable for NI) then we would be eligible for Employment Allowance.
Is this correct?
I have read elsewhere that the second director would need to be PAYE and also liable for NI, but the guidance does not say that.
I would appreciate any help to clear this up.
Apologies if this has been asked before.

Hi Neil McConville
The business will not be eligible to claim Employment Allowance if only one director is being paid at or above the secondary threshold. 
In order to meet the qualifying conditions, there would need to be another employee or director paid at or above the secondary threshold to qualify.
Thank you. 
 

I am doing Payroll for a Community Incorporated Organisation (CIO) which has just one Trustee paid over the secondary threshold, but the CIO has two other trustees (who are not paid).
The said CIO is a Church and the Director- employee is the pastor.
Does this Inegibility to claim Employment Allowance for single paid Directors extend to church pastors if they are the only trustee paid in the organisation (which as a CIO is essentially Not for Profit)??
I am setting up the new PAYE Tax Year for the CIO so I need to know whether the the CIO is entitled to Employment Allowance, which given the lower threshold of, new 15% rate for Employers National Insurance could have a significant impact.
Again, apologies if this has been asked before but I am not aware if a different rule applies for Not for Profit CIOs as opposed to Companies with regards Employment Allowance.
Many thanks

Hi Ian Pennell
If the Pastor is not a Director then the SIngle Director criteria does not apply to Trustees.
The organisation may qualify for Employment Allowance if they meet all the other criteria.
Please see further guidance at:
Employment Allowance: further guidance for employers
Thank you