Neil McConville

Hi I have a query relating to eligibility for Employment Allowance.
I have spoken to my accountant and also reviewed the HMRC guidance and it seems that there are a few different interpretations.
The guidance says the following "Who cannot claim Employment Allowance You also cannot claim if your company has just one director and that director is the only employee liable for secondary Class 1 National Insurance."
I have a company that has two directors and one is currently PAYE and would be liable for Class 1 NI contributions.
My reading is that as we have two directors (with one liable for NI) then we would be eligible for Employment Allowance.
Is this correct?
I have read elsewhere that the second director would need to be PAYE and also liable for NI, but the guidance does not say that.
I would appreciate any help to clear this up.
Apologies if this has been asked before.