An employer has one director paid over the National Insurance contributions (NICs) threshold, plus one other employee who is an apprentice under 25 but also paid over the NICs threshold but pays no NICs 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? 

Arthur Weller replies:
I would agree with you. If you look at HMRC’s guidance (www.gov.uk/government/publications/ employment-allowance-more-detailedguidance/single-director-companies-andemployment-allowance-further-employerguidance section 3), it states that the decisive factor is that the additional employee is paid above the secondary threshold.