NI Payments

kirsty502

Hello,
My brother is a joiner working for an agency called CREST. He has 2 weeks work at the same site earning £11.50 per hour.
I've just taken a look at his pay slip as he was complaining about the about of NI and tax taken from his wage (as usual :rolleyes:).
So, this is his second weeks pay slip, not sure where the first went.

Company income and costs:
Company contract sum: £730.25
Company retained income: £19.95 (fee for working for the agency)
Company costs:
Expences: £0.00
Employer's NI: £68.12
Holiday pay: £43.91

Total gross pay: £598.27

Contract sum breakdown:
63.5 @ £11.50 = £730.25
Total £730.25

Then at the bottom of the pay slip

Basic wage: £363.86
63.50 hours @ £5.73 employee hourly rate (national minimum wage)
Profit related pay : £234.41
Total gross pay £598.27
Less employee's NI: £53.71
PAYE: £98.59
Net pay: £445.97

Now, I'm not too sure but I thought that the employer's NI had to be paid by the employer's?
Also, is £98.59 tax a bit high for a wage of £598.27??

Sorry it's a bit long winded, any advice would be great!
Kirsty