Hi everyone and Happy New Year!
Just wondering if someone with a Diploma in Payroll Management can help:
I'm looking at the Mock exam for 2016/17 and one of the directors - Christine - is paying NI as per standard employee.
Apr salary is £917 and May salary is £705.45 + £211.55 untaken holiday.
EE Ni in Apr is £29.40 (happy about it) but in May she's got refunded NI £29.40.
She's leaving on 31st May.
Can you please help me understand why is she entitled to a NI refund?