Employment Allowance - Directors

Question

Have two directors in company. Once on &pound;24,000 and one on &pound;8,400. In order to claim Employment Allowance we would like to give a bonus to the second directors to bring them over the Secondary NIC Threshold. Is the secondary threshold &pound;9100 or is it the &pound;11,908?

Andy Rickeard · Accepted Answer

Hi, Thanks for using Sage City. The secondary threshold for 22/23 is &pound;9100. The Primary Threshold for directors in 22/23 is &pound;11908. They have a different primary threshold to regular employees this tax year to accommodate the different changes in NI throughout the year, but the secondary threshold is unaffected and remains at &pound;9100. If this has helped, please click More > Verify answer . Regards, Andy Sage UKI

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Employment Allowance - Directors

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