I'm almost certain that I'm correct in my thoughts, but am beginning to doubt myself...
What should the ERS NIC for a director receiving a bonus of £10,000 this month?
They have had no other salary/bonus from the company, and been a director for many years.
I believe that it should be £260.54, calculated as £10,000 less £8,112 x 13.8%.
Please tell me if I'm missing something fundamental, as Sage is giving me an amount of over £900.