Forum

• # 82431
• Mon 30 Apr 2012 11:51 AM

Hi All

This point has been raised recently and there was uncertainty about the rules.

If a person is an employee of two or more businesses, how should the Class 1 N.I. be calculated by each of them?

Your expert guidance will be appreciated.

Regards

John

 

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• # 82445
• Mon 30 Apr 2012 07:09 PM

Hi John 

I understand that the NI is calculated in the normal way for both jobs, therefore effectively the employee gets the benefit of the primary threshold twice.

This is one of the discrepancies being investigated by the simplified tax proposals because effectively someone with one job pays more in NI than a person with more than one job earning the same overall salary. Obviously there are limits to the amount of NI contributions necessarily paid per year and refunds can be obtained where overpayment has been made.

Kind regards

Georgina 

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• # 82486
• Tue 01 May 2012 05:55 PM

Hi Georgina

Thanks for your response. That is what I had heard from one source, however others were unsure or had a conflicting opinion on this point.

What about a case where a person is self-employed in their own business and is also an employee of another business. Would they also have the benefit of the primary threshold twice?

Regards

John 

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• # 82488
• Tue 01 May 2012 06:31 PM

John Csaid:

“Hi Georgina

Thanks for your response. That is what I had heard from one source, however others were unsure or had a conflicting opinion on this point.

What about a case where a person is self-employed in their own business and is also an employee of another business. Would they also have the benefit of the primary threshold twice?

Regards

John ”

• www.berrybookkeeping.co.uk
  
  My responses are based on my opinions, not necessarily facts.
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• # 82489
• Tue 01 May 2012 07:18 PM

Hi Kerry,

Thanks very much for covering all the angles.

Kind Regards

John 

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