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NI Rate X is showing on employees P60

Article ID
12091
Article Name
NI Rate X is showing on employees P60
Created Date
6th April 2018
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem

Why does my employees' P60 show NI rate X when they've been run on another rate all year?

Resolution

HMRC expects an X code to be entered if the employee’s earnings are below the Lower Earnings Limit (LEL) for national insurance, irrespective of the national insurance code allocated to the employee.

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