national insurance | AccountingWEB

national insurance

Employees missed out on the big Budget announcements regarding national insurance, but there was a nod towards simplifying NICs for the self employed in HMRC’s


I am a Spanish lawyer based in Marbella hence Spanish tax resident. I am also a UK Solicitor and since August 2010 a UK Notary Public.


Many clients' spouses have been receiving letters that all ask for £626.60 to make up for a gap in NIC to qualify for state pensions.

Are these letters correct?


A company director pays himself £624 in month 1 of the tax year under PAYE.  In month two he pays himself £11,144.00.  


The government has delayed a consultation on options to integrate the operation of income tax and National Insurance Contributions (NICs).


My sister has two part time jobs, one earning around £3,000 pa and the other earning around £4,000 pa.


I have 2 clients who I have noticed are not paying any Class 2 NI yet their earnings are well above the £5,315 threshold.


A client has asked me to answer a query regarding their wife's payslip.



Will somone explain exactly how the amount to make up a gap in National Insurance contributions (NICs) is calculated in general, please?


Employee (director) moving temporarily to Israel, but continuing to work for UK employer (ltd).

They will be living on one side of the Green-line, and working on the other.