We have recently taken on a new client from another practise. They have 15 employees and for some reason they haven't been paying employers NIC on one of their employees.
We have been through the payroll records back to when she started in 2011 and they have never paid employers NIC for this employee. She turned 21 in 2015 so I know there would have been an exemption for a time there but nothing else as far as I'm aware and the employer doesn't know either.
Does anybody know of any reason why they wouldn't need to pay employers NIC on an employee who earns over the threshold? Or have I got some very bad news for our new client.