Employment Allowance - Directors

SOLVED

Have two directors in company.  Once on £24,000 and one on £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 £9100 or is it the £11,908?

  • +1
    verified answer

    Hi,

    Thanks for using Sage City.

    The secondary threshold for 22/23 is £9100.
    The Primary Threshold for directors in 22/23 is £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 £9100.

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    Regards,

    Andy
    Sage UKI