Ian Pennell

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