What do I do when an employee is no longer a director?
Article ID
10271
Article Name
What do I do when an employee is no longer a director?
Created Date
6th April 2017
Product
IRIS Bureau Payroll, IRIS Payroll Business
Problem
What do I do when an employee is no longer a director?
Resolution
Do nothing!
The rules state that when a director finishes or ceases to become a director they should continue to pay NI in the same way until the end of the tax year.
If the employee pays more NI during the year than the annual limits, they could be entitled to a refund. They are responsible for claiming this back from HMRC.
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