Hi all,
I have a quick question with regards to employer's NI. I understand that Employer's NI that are paid on salaries are generally classified as an expense.
If these same employees earn commission for the service they provide. Would the amount of Employer's NI paid on the commission be classed as cost of sales?
Thanks
Replies (4)
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It would be logical for the Employer’s NI to be in the same place as the gross pay that it is charged on.
As per above, you may therefore find you want to treat the ERS of the direct staff differently to the ERS of the indirect staff.