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Do joint employment contracts enjoy double NI allowances?

Do joint employment contracts enjoy double NI...

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If there are 2 companies A & B and they each employ person C part time for 15 hours. Then each company offsets the national insurance liability by the secondary threshold and the employee also pays less NI in total, compared to a single 30 hour role, as they too get 2 Primary thresholds.

If the same arrangement was implemented as a joint employment contract is the NI still calculated with a secondary threshold for each employer or just one?


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Hallerud at Easter
09th Feb 2016 14:17

What is the connection between the companies (ownership/control etc?

Would aggregation be an issue?

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By Portia Nina Levin
09th Feb 2016 14:24

I do not think that anybody will complain if you choose to be brief Basil.

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By hairyfingers
10th Feb 2016 08:57

Sorry, yes should have said the companies are connected. So aggregation is applicable and and so double NI is not possible.


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