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NI Employer Calcs

Hello,

Being delegated the task of calculating pay slips for my partners small business. Accountant did do it - cannot afford one now.
For P7 Total Gross pay £900 yet
Earnings for NI £898

To date Gross pay £1911
Earnings for NI £1552

Anyone now why earnings for NI are lower than Gross Pay??. Need to finish these payslips otherwise no tea for me!!

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