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Posted Thu, 25 May 2023 15:23:19 GMT by Claire H
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
Posted Thu, 01 Jun 2023 13:39:51 GMT by HMRC Admin 8
Please see guidance:
Employment Allowance
If both emplyees are paid above the NIC secondary threshold you may be eligible.
Thank you.

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