I hope you are all well and staying safe.
I wonder if I could ask for some guidance please regarding the Employment Allowance.
I have a client where they have one director and one employee. From what I can see of the rules, that means that they can claim the Employment Allowance.
In that case, couldn't the Director salary be up to £9,500 therefore not paying Employees NI, and claiming on the Employment Allowance for the Employers NI.
The rules say that the Employment Allowance isn't available for those companies where there is only one employee AND the one employee is a Director.
What are anyone's thoughts?
Thank you in advance for your time.