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Employment allowance

  • Member PM.Dip
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  • # 119557

Hi

I have just recently started my own bookkeeping and payroll practice and want to check I am not being really silly!

I have 2 new payroll clients who I have taken over from previous accountants and neither of them have claimed employment allowance.  Both my clients Class 1 NI are less than £100,000 and they are definitely within the de minimus state aid threshold.  Am I missing something considering this is 2 different accountants not claiming?

Thanks in advance

Gillian

 



  • Member PM.Dip
  • Practice Licence
  • 11 posts
  • # 119558

Hi Gillian

 

Are the employees both directors? 

  • Member PM.Dip
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  • # 119559

TraceyC said:

Hi Gillian

 

Are the employees both directors? 


 Hi Tracey

 

One client is a director, and the only one on the payroll, the other is a sole-trader business with one employee.

  • Member PM.Dip
  • Practice Licence
  • 11 posts
  • # 119560

If there is only one director on the payroll they cannot claim employer NI allowance.  I cannot see why a sole trader cannot claim though!

  • Member PM.Dip
  • Practice Licence
  • 3 posts
  • # 119561

TraceyC said:

“If there is only one director on the payroll they cannot claim employer NI allowance.  I cannot see why a sole trader cannot claim though!”

Thanks Tracey, after your last post I checked HMRC website and get it now.  Everyday is a school day and at least that explains one of them!  

The other I will try and reclaim.

Thanks again for your help.

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