Employment Allowance eligibility 23/24

I've been looking at the Employment Allowance guidance on the gov website, but I'm unclear on eligibility for smaller businesses. If there are 2 employees in a company (one a director and the other not) is there a minimum amount of salary they can take to be eligible for Employment Allowance, or is the only criteria now that the NI bill must be less than £100,000? Thanks, Claire

Hi,
Please see guidance:
Employment Allowance
If both emplyees are paid above the NIC secondary threshold you may be eligible.
Thank you.