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Is NIC Employment Allowance available?

H+W 50:50 shareholders. H is sole director, has no pay. W is paid £15k/year.

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H+W 50:50 shareholders. H is sole director, has no pay. W is paid £15k/year and does actually do work to this value. Is the NIC employment alowance available? Reading through the commentary on this issue, I can't see that this scenario falls into any of the exclusions.

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By jcace
26th Apr 2019 11:05

If W is not a director, then employment allowance will be available.

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By Red Leader
26th Apr 2019 11:20

I should also have added that W is Co Sec, though not director. I suspect that this doesn't affect the answer, though.

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By Duggimon
26th Apr 2019 12:06

If there's only one employee above the threshold, and that employee is a director, then you don't get the allowance. Otherwise you do, unless your business is an excluded one like a doctor.

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By kiwilondon99
27th Apr 2019 14:54

i presume that as W is not a director - she/W is enrolled in auto enrollment, or opted out - either way though - the Co would have had to establish a scheme ?
have they ?

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Replying to kiwilondon99:
By Red Leader
28th Apr 2019 21:09

Please explain the relevance. Thank you.

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