N/I pls help

helen2207 Registered Posts: 8 New contributor 🐸
Hello All,

I need to work out National Insurance for a 16 years old his birthday 15/08/92 and he start work on the 1/07/2008 he earn £800 per month.

I've worked out his first pay he is liable to pay his N/I is 15/08/2008. but I don't know how much of his earning will be assessable for national insurance on the first pay day that he become liable.

could someone please explain how N/I work and what proportion of earning will be liable for N/I.

many thanks in advance



  • groundy
    groundy Registered Posts: 495 Dedicated contributor 🦉
    If you dont know how to calculate this then I would strongly recommend purchasing some payroll software or using the Employer CD provided by HMRC.
  • Rachey
    Rachey Registered Posts: 589 Epic contributor 🐘
    If somebody calculates it on here and makes a typo or somethin then i dont think theyll want to be responsible for you charging the wrong NI!! The HMRC website is amazin for stuff like that, ive used it several times myself. There's a calculator on there too, hopegully its working now, as there was a delay due to the new budget.

    Try the website, its worked for me in the past! Good Luck!!!
  • payrollpro
    payrollpro Registered Posts: 427 Dedicated contributor 🦉
    Hi there,

    The NIC rule is quite simple, if the payment is over the threshold and the perosn is 16 years of age or more on th edate it is paid to them then NIC is due on the entire payment.

    This applies even if the majority of the payment is for a period prior to attaining age 16, even if all of it is for the period prior to 16.

    dont forget also that if the payment is less than the ET but more than the LEL and they are 16 on the date of payment then no NIC is due but you have to start a P11 form.

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