What NI Code should apply to a Director in his payroll...?
Any suggestions will be appreciated
Thanks
Siva
Replies (2)
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Without any evidence to the contrary you have to assume he is pa
If the director is not paying pension contributions to a fund which has approved contracted out status, or evidence that he/she is over pensionable age or a certificate of deferment of contributions, the director will have to pay NIC under Table A.
You also need to bear in mind the requirement to calculate National insurance on an annual basis period.