An employer with one Director paid over the NI threshold, plus one other employee who is an apprentice under 25 but also paid over the NI threshold but pays no NI as an apprentice - does the employer get Employment Allowance?
I think they should get it as the guidance only refers to having one other employee paid over the secondary threshold, nothing to do with what NI letter they are on, am I correct?
Replies (3)
Please login or register to join the discussion.
I'd agree with you, but would be wholly unsurprised to find out HMRC do not.
I'd claim it.
My understanding is that they just need to earn above the Secondary Threshold for NI.
I'd say claim it.
The employer will be a secondary contributor, albeit at a rate of 0%. The legislation says as much: "For the purposes of this Act a person is still to be regarded as being liable to pay a secondary Class 1 contribution even if the amount of the contribution is £0 because this section applies to the earnings in question."