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Why is my director not paying any NI?

Article ID
8336
Article Name
Why is my director not paying any NI?
Created Date
27th February 2019
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem

Why is my director not paying any NI?

Resolution

Remember, if you flag someone as a director from the start of the Tax Year they will be subject to annual earnings limits.

This means they will not pay any NI until they earn over the current Annual Earnings Threshold. Once they reach this they will pay NI on all of their NIable earnings.

Further details on director NI provided by Gov.uk can be found here.

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