Updated Information for 2 or more director-only Limited companies
HMRC previously stated that the employment allowance for sole director Limited companies without any employees was being removed from 6th April 2016.
However, if your company has 2 or more directors with no regular employees, you may still be eligible to claim the Employment Allowance against employer's NI contributions.
As long as both directors are paid above the secondary threshold for NI purposes (currently £ 8,112 per annum), the Limited company is entitled to claim the £3,000 Employment Allowance for 2016.
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