Question:
I am a sole director of my own company, and get paid a salary above the National Insurance contributions (NIC) threshold in 2016/17. My wife has also been on the payroll throughout 2016/17. If her pay increases to £10,000 per annum during 2016/17, can the company claim the full employment allowance?
Arthur Weller replies:
If you look at www.gov.uk/government/publications/employment-allowance-more-detailed-guidance/singledirector-companies-and-employment-allowance-furtheremployer-guidance, you can see that if more than one employee is paid above the secondary threshold (£157 per week for 2017/18), the employment allowance can be claimed.
