Salaried member: condition A
The purpose of the Salaried Members legislation is that members, who are working for LLPs on terms similar to those of employees rather than partners in traditional partnerships, are treated for tax and NIC purposes in the same way as employees.
A member is a salaried member if they satisfy three conditions, A, B and C.
Condition A looks at the reward received by the individual member. Is the member being rewarded like an employee; that is, they are paid for their services substantially without reference to the overall profitability of the firm.
There is an overview of condition A at ESM61005, this contains links to the more detailed guidance.
Alternatively, the guidance in this section is as follows.