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Posted Tue, 09 Aug 2022 08:42:35 GMT by Hasan Ghaffoor
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
Posted Tue, 09 Aug 2022 11:02:36 GMT by HMRC Admin 17

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.

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