Struggling with the logic of the HMRC requirement to deduct NI on irregular payments (eg holiday pay) made after an employee has left and his/her P45 has been issued. Where this could have been calculated and paid before the issuing of a P45, couldn't the employer be considered negligent as the employee ends up receiving less?
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NI in both cases
Would there not have been NI deducted in both cases? I suppose it depends whether the amount is over the monthly limit.
Conversely, do you not get another 'NI free' amount when making a payment after the P45, which you wouldn't get if you made the whole payment in one?