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?
I have a credit on my last P32 of the year. The HMRC website says that I should include account details in my final EPS, but doesn't say whether that will initiate a refund or whether I need to do anything else. Can someone please advise?