a.) Can I use the Employer allowance to offset employer NI - I understand that if it is only one person receiving above secondary threshold and a director, then I cannot claim employer allowance. If the company was to pay my wife, she has not been getting any salary from the company although she had been contributing towards the company. None of us draws dividend from the co.
You need to check full rules as the mentioned restiction (secondary threshold employee earnings) is not the only one - you seem to have a reasonable handle here on the sticking point ref secondary threhsold - and that fact your wife needs to be paid above that level.
) How much should she be paid, in terms of £, so that we can use the employer allowance?
As mentioned above the scondary threshold if you are not blocked ref other points.
ii) Can she be consider an employee of the company rather than a co. secretary holder?
Yes she can be any of directors sectrety or employee those rulees are all looked at separately from each other - ie she could be all 3 2 or 1 of the three.
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iii) Also does she needs to be pay above the secondary NI threshold so that we qualify for employer allowance?
b.) Can her salary be backdated to the previous year?
NO backdating of salary you cannot change history.
points to remember
RTI submissions will be needed for salary payments on or before payslip date - i am guessing you have scheme already in place for your payslips.
Remember pension auto enrolment + notification obligations
You cannot claim a corrporation tax deduction for salary payments that are not commercial in nature - so to the extent wifes salary payments are not at a level you would pay third party to do those duties some addback may be needed on tax computation.