• 01 Jun 2016

More good news for small businesses: the employment allowance has been increased to £3,000 per year. This allowance can be set against the employer’s Class 1 NIC payable on employees’ and directors’ pay.

The bad news is that the employment allowance is no longer available to companies where the only employee in the year is a director of that company. To break this ‘one employee’ condition you may decide to employ a family member for a few hours.

The second employee doesn’t have to be a director of the company. However, the HMRC guidance for one person companies specifies that the second employee must be paid above the NIC secondary threshold (£156 per week for 2016-17).

However, the regulations don’t mention a minimum employment period or a minimum level of income. HMRC have read far more into the regulations than is in the law and as a result they’re imposing conditions by guidance rather than by regulation.

If your company wants to continue to qualify for the employment allowance in 2016-17 the only requirement it has to meet is that it has two or more paid earners for at least one period in the tax year (which may be as short as a week).

Applying for gross CIS payment status
Construction
Previous post
When can VAT be reclaimed?
Corporation Tax
Next post

110 thoughts on “Employment allowance for one-person companies”

  1. We’re a gaggle of volunteers and starting a brand new scheme in our community.
    Your site provided us with valuable info to work on. You have performed
    a formidable process and our whole group will be thankful to you.
    asmr 0mniartist

  2. I don’t even know how I ended up here, but I thought this
    post was good. I do not know who you are but certainly you’re going to a famous blogger if
    you are not already 😉 Cheers! asmr 0mniartist

  3. You can certainly see your expertise within the work you
    write. The sector hopes for more passionate writers like you who are
    not afraid to mention how they believe. At all times go after your heart.

  4. Heya i’m for the primary time here. I found this board and I to find It truly useful
    & it helped me out much. I am hoping to present one thing again and aid others such as
    you helped me.

  5. I do not know whether it’s just me or if everybody else experiencing problems with your blog.
    It seems like some of the text within your content are running off the screen. Can someone else please comment
    and let me know if this is happening to them too?
    This may be a problem with my browser because I’ve had this happen before.
    Cheers

  6. Wow that was unusual. I just wrote an incredibly long comment but after
    I clicked submit my comment didn’t show up. Grrrr… well I’m not writing all that over again. Anyway, just wanted to
    say fantastic blog!

  7. I am actually glad to glance at this website posts which carries
    lots of helpful information, thanks for providing these kinds of information.

  8. Have you ever heard of second life (sl for short). It is basically a game where you can do anything you want. SL is literally my second life (pun intended lol). If you want to see more you can see these sl websites and blogs

  9. scoliosis
    What’s up Dear, are you really visiting this site on a regular
    basis, if so after that you will definitely take pleasant
    experience. scoliosis

  10. scoliosis
    Hey! This is my first visit to your blog! We
    are a group of volunteers and starting a new initiative in a community in the same niche.
    Your blog provided us beneficial information to work on. You have
    done a wonderful job! scoliosis

  11. Have you ever heard of second life (sl for short). It is essentially a online game where you can do anything you want. Second life is literally my second life (pun intended lol). If you would like to see more you can see these Second Life websites and blogs

  12. free dating sites
    Woah! I’m really enjoying the template/theme of this website.

    It’s simple, yet effective. A lot of times it’s very difficult to get that “perfect balance” between usability
    and visual appearance. I must say that you’ve
    done a excellent job with this. In addition, the blog loads
    extremely fast for me on Safari. Superb Blog! dating sites
    https://785days.tumblr.com/

  13. Have you ever heard of second life (sl for short). It is basically a game where you can do anything you want. sl is literally my second life (pun intended lol). If you would like to see more you can see these second life websites and blogs

  14. free dating sites
    You actually make it seem so easy with your presentation but I find this topic to be really something that I think I would never understand.

    It seems too complex and extremely broad for me.
    I am looking forward for your next post, I’ll try to get the hang
    of it! dating sites

  15. Have you ever heard of second life (sl for short). It is essentially a video game where you can do anything you want. sl is literally my second life (pun intended lol). If you want to see more you can see these second life articles and blogs

  16. Have you ever heard of second life (sl for short). It is basically a video game where you can do anything you want. Second life is literally my second life (pun intended lol). If you want to see more you can see these Second Life authors and blogs

  17. Have you ever heard of second life (sl for short). It is basically a online game where you can do anything you want. SL is literally my second life (pun intended lol). If you want to see more you can see these Second Life articles and blogs

  18. I don’t know whether it’s just me or if perhaps everyone else encountering problems with your website.
    It appears as though some of the written text within your posts are running off the screen. Can somebody else
    please provide feedback and let me know if this is happening to
    them too? This may be a problem with my internet browser because I’ve had
    this happen previously. Appreciate it

  19. Have you ever heard of second life (sl for short). It is basically a video game where you can do anything you want. Second life is literally my second life (pun intended lol). If you want to see more you can see these sl websites and blogs

  20. wonderful issues altogether, you just won a new reader.

    What might you suggest in regards to your put up that you
    made some days ago? Any positive?

  21. Have you ever heard of second life (sl for short). It is essentially a game where you can do anything you want. sl is literally my second life (pun intended lol). If you want to see more you can see these sl articles and blogs

  22. Howdy! This post couldn’t be written any better!
    Reading this post reminds me of my old room mate!

    He always kept talking about this. I will forward this write-up
    to him. Pretty sure he will have a good read. Thanks for sharing!

  23. Hello very cool website!! Man .. Excellent .. Amazing ..
    I’ll bookmark your web site and take the feeds also? I’m happy to seek out numerous helpful info here in the
    publish, we want develop extra techniques in this regard, thank you for
    sharing. . . . . .

  24. hey there and thank you for your information –
    I’ve definitely picked up anything new from right here.
    I did however expertise several technical issues using this
    website, since I experienced to reload the site lots of times previous to I could
    get it to load correctly. I had been wondering if your hosting
    is OK? Not that I’m complaining, but sluggish loading instances times will very frequently affect your placement in google and can damage your
    quality score if advertising and marketing with Adwords.
    Well I am adding this RSS to my email and can look out for
    a lot more of your respective interesting content.
    Ensure that you update this again very soon.

  25. Have you ever heard of second life (sl for short). It is basically a video game where you can do anything you want. sl is literally my second life (pun intended lol). If you want to see more you can see these Second Life websites and blogs

  26. Have you ever heard of second life (sl for short). It is essentially a online game where you can do anything you want. SL is literally my second life (pun intended lol). If you want to see more you can see these sl websites and blogs

  27. Have you ever heard of second life (sl for short). It is essentially a game where you can do anything you want. sl is literally my second life (pun intended lol). If you want to see more you can see these sl articles and blogs

  28. Have you ever heard of second life (sl for short). It is essentially a video game where you can do anything you want. SL is literally my second life (pun intended lol). If you would like to see more you can see these Second Life websites and blogs

  29. Have you ever heard of second life (sl for short). It is basically a video game where you can do anything you want. SL is literally my second life (pun intended lol). If you want to see more you can see these Second Life websites and blogs

  30. Have you ever heard of second life (sl for short). It is basically a game where you can do anything you want. sl is literally my second life (pun intended lol). If you would like to see more you can see these second life authors and blogs

  31. Have you ever heard of second life (sl for short). It is essentially a online game where you can do anything you want. Second life is literally my second life (pun intended lol). If you want to see more you can see these sl websites and blogs

  32. Have you ever heard of second life (sl for short). It is basically a game where you can do anything you want. Second life is literally my second life (pun intended lol). If you would like to see more you can see these Second Life websites and blogs

  33. Right here is the right website for everyone who hopes to understand this topic.

    You know so much its almost tough to argue with you (not that I really
    will need to…HaHa). You certainly put a new spin on a topic that
    has been discussed for many years. Wonderful stuff, just great!

  34. Hi, I do think this is a great site. I stumbledupon it 😉 I may come back yet again since i have bookmarked it.

    Money and freedom is the best way to change, may you be rich and continue to guide others.

  35. It’s a shame you don’t have a donate button! I’d definitely donate to this brilliant blog!
    I suppose for now i’ll settle for book-marking and adding your RSS feed to my Google account.
    I look forward to fresh updates and will talk about this
    site with my Facebook group. Talk soon!

  36. When I originally commented I clicked the “Notify me when new comments are added” checkbox and now
    each time a comment is added I get four e-mails with the same comment.
    Is there any way you can remove me from that service?
    Bless you!

  37. Thanks for a marvelous posting! I genuinely enjoyed reading it, you’re a great author.I will remember to bookmark your blog and will come back sometime soon. I want
    to encourage that you continue your great posts, have a nice holiday weekend!

  38. Your style is really unique in comparison to other people I have read stuff
    from. Thanks for posting when you’ve got the opportunity, Guess I’ll
    just book mark this web site.

  39. Have you ever considered writing an e-book or guest authoring on other
    sites? I have a blog centered on the same subjects you discuss and would love to have
    you share some stories/information. I know my
    audience would value your work. If you’re even remotely interested, feel free to shoot me an email.

  40. Pretty great post. I simply stumbled upon your blog and wished to say that I have truly loved browsing your weblog posts.
    In any case I’ll be subscribing for your feed and I’m hoping you write once more soon!

  41. I don’t even know how I ended up here, but I
    thought this post was good. I do not know who you are
    but certainly you are going to a famous blogger if you aren’t already
    😉 Cheers!

  42. obviously like your website however you have to take a look at the spelling on several of your posts.
    Many of them are rife with spelling issues and I to find it very troublesome to inform the reality then again I’ll certainly come again again.

  43. Excellent goods from you, man. I’ve understand your stuff previous to
    and you are just too excellent. I really like what you’ve acquired here, certainly like what you are
    saying and the way in which you say it. You make it enjoyable and you still take care of to keep it sensible.

    I can not wait to read far more from you. This is really a wonderful
    web site.

  44. I am extremely impressed with your writing skills and also with the layout on your blog.
    Is this a paid theme or did you modify it yourself? Anyway keep
    up the nice quality writing, it is rare to see a nice blog like this one
    nowadays.

  45. naturally like your web-site however you have to test the spelling on several of your posts.
    Several of them are rife with spelling problems and I find it very bothersome to inform the truth on the other hand I’ll certainly come again again.

  46. Generally I don’t read article on blogs, however I would like to say that this write-up very compelled me to try and do it!
    Your writing style has been surprised me. Thanks, very great article.

  47. Unquestionably believe that which you stated. Your favorite justification seemed to be on the internet the simplest thing to be aware
    of. I say to you, I definitely get annoyed while people consider worries that
    they just don’t know about. You managed to hit the nail upon the top and also defined
    out the whole thing without having side effect , people can take
    a signal. Will likely be back to get more.

    Thanks

  48. Fantastic blog! Do you have any helpful hints for aspiring writers?
    I’m hoping to start my own site soon but I’m a little lost on everything.
    Would you propose starting with a free platform like WordPress or
    go for a paid option? There are so many choices out there that
    I’m totally confused .. Any ideas? Bless you! quest bars https://www.iherb.com/search?kw=quest%20bars quest bars

Leave a Reply

Your email address will not be published.