I have a company in which I am the sole director. I also have one employee who has now reduced to part time working from April 2022. Both I and my employee are paid monthly. His Gross pay will exceed the monthly secondary NI threshold in some months but not in others. I estimate his overall income for the 22/23 tax year will be under £9,100.
On the basis that my employee's gross pay will exceed the monthly secondary NI threshold in at least one month, can I claim employment allowance for my company in full ?