Agree with Joanne, but a note about the alternative scheme.
In the case of the original Director, I said tick the alternative scheme because it enabled them to pay the NI monthly rather than at the end of the tax year, and that was how the Director had originally set it up on the IRIS payroll software. Ordinarily you would leave the alternative scheme unticked unless the Director wanted to pay their NI monthly. Leaving it unticked accumulates the employee and employers NI until the last 2 or 3 months of the tax year and then deducts it it all then.
Only tick the employers allowance box if there's an employee earning above the secondary threshold, or two or more Directors earning above the secondary threshold, unless you fancy testing the guidance against the actual legislation.
-- Edited by Leger on Friday 7th of April 2017 01:06:29 PM
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
