Client already has a first employment paying about £20,000 pa. Therefore is the middle of lower and upper earnings limits.
Second job would pay £10,000 pa. Following the rules sends me to Table A which appears to show that LEL applies again. In other words the £94 per week "free" bit applies to both jobs. Employers NI on second job is thus not £1,280 but only about £600.
Can this be right?