Employee spouse ( not a director) and Employment allowance

Hi, My client have a limited company. The client and his spouse are involved in the day-to-day business. The client intends to take only dividends and the spouse is an employee ( not a director ) plans to take a monthly salary ( £1000 p.m) above the secondary threshold. Can the limited company is eligible to claim employer allowances on employer National Insurance? if can't claim could you let me know where I can find more information on this? Thank you in advance. Hasan Ghaffoor

Hi,
 

Where one standard employee (not a director) is earning above the secondary threshold for National Insurance and all other eligibility criteria for employment allowance is met, the employer can make a claim for employment allowance. Guidance can be found at : Employment Allowance    . Thank you.