The director has four unrelated employments under directors' services contracts. each processed as an employment via SAYE. Each employer deducts relevant NIC therefore NIC has been overpaid. How is the overpayment calculated? Does one add up all the employments and simply caclulate what NIC would have been if it was a single employment?
29th Apr 2021
National insurance refund for multiple employments
A director has 4 employments processed via SAYE. How is the NIC overpayment calculated?
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